This is a known bug. See https://bugs.llvm.org/show_bug.cgi?id=33236.
Basically, the problem is, the C++17 standard as written specifies that structured binding declaration treats T as a tuple-like type and uses std::tuple_size<T>::value whenever std::tuple_size<T> is defined; but it also specifies that the standard library defines std::tuple_size<T> for all const type T.
That means, when compiling const auto&[r3, r4] = x;, Clang looks for std::tuple_size<const X>, and finds the definition in the standard library (which is provided by MSVC). Since the definition of std::tuple_size<const X> is successfully found, Clang attempts to use the "tuple-like" binding protocol, and it sure enough fails: const X is nothing like a tuple!
Suggestion from MSVC STL maintainer (source):
Workaround: don’t use const on the struct.