An innocent reading of [except.spec] would indicate that destructors that haven't been implicitly defaulted do not default to a noexcept-spec that is computed from the functions the destructor implicitly calls, but that is not so - [class.dtor]/3 says "A declaration of a destructor that does not have an exception-specification is implicitly considered to have the same exception-specification as an implicit declaration."

Suggested fix: add a note to [except.spec]/14 referencing [class.dtor]/3:

If f is an inheriting constructor or an implicitly declared default constructor, copy
constructor, move constructor, destructor [Note: this applies also to destructors
that are not implicitly declared, see [class.dtor]/3 --end note], copy assignment operator, or move assignment operator, its implicit exception-specification specifies the type-id T if
and only if T is allowed by the exception-specification of a function directly invoked
by f’s implicit definition;