I got this warning today too, so decided to look into it. This requires looking a bit at the standard, and putting different sections together.
According to [dcl.fct.def.general], a function is defined as:
function-definition:
attribute-specifier-seq_opt decl-specifier-seq_opt declarator virt-specifier-seq_opt function-body
The reason this is important, is that it specifies that the optional decl-specifier-seq comes after the attribute-specifier-seq (which includes [[nodiscard]]).
Now, according to [dcl.spec.general], a decl-specifier-seq is defined as:
decl-specifier-seq:
decl-specifier attribute-specifier-seq_opt
decl-specifier decl-specifier-seq
According to Microsoft's documentation of __declspec, it is defined as a decl-specifier; thus, the __declspec(dllexport) must come after the [[nodiscard]] attribute.
Note:
The optional attribute-specifier-seq in a decl-specifier-seq appertains to the type determined by the preceding
decl-specifiers
Thus, the [[nodiscard]] after the __declspec(dllexport) applies only to the __declspec(dllexport)