AK>#include <list>

AK>using namespace std;

AK>struct t;
AK>list<t> a;

AK>struct t {
AK>  int i;
AK>}

AK>int main( int argc, char *argv[] ) {
AK>    return 0;
AK>}
AK>

AK>не компилируется этим VC++ .NET 2002 вообще. Причем VC++ 6.0 SP5 никакого криминала не находит. Как, впрочем, и gcc 3.2.3. В результате чего я уже пару часов в ступоре

The C++ Standard says that you're not allowed to instantiate a standard library template with an incomplete type: "the effects are undefined ... if an incomplete type is used as a template argument when instantiating a template component." Some implementations do permit it in some circumstances, but that's just an accident. (Remember, "undefined behavior" covers absolutely anything — including things working as you might expect them to!)