Golang cmd/compile: ICE when StructMake not lowered

package main

type Type struct {
    any
}

type typeObject struct {
    e struct{}
    b *byte
}

func f(b *byte) Type {
    return Type{
        typeObject{
            b: b,
        },
    }

}

Gives the error

tmp6.go:13:2: internal compiler error: 'f': not lowered: v12, StructMake STRUCT STRUCT PTR

This is a problem triggered by CL 681937.

Comment From: gopherbot

Change https://go.dev/cl/693615 mentions this issue: cmd/compile: allow more args in StructMake folding rule