Originating comment: #5713 (comment).

The paper has the following instructions:

Change in [memory.syn]
Instructions to the editor:
Please append a // freestanding comment to the following entities:

    [...]
    allocation_result
    [...]

Change in [ranges.syn]
Drafting note:
[...]
Instructions to the editor:
Please append a // freestanding comment to every entity in <ranges> except for the following entities:

    basic_istream_view
    istream_view
    wistream_view
    views::istream

#5713 correctly follows these instructions. The resulting inconsistency can be gleamed from the resulting wording. In <memory>, // freestanding was appended to allocation_result:

  template<class Pointer>
-  struct allocation_result {
+  struct allocation_result {                                                        // freestanding
    Pointer ptr;
    size_t count;
  };

In <ranges>, // freestanding was appended to all instructed entities. Here's an extract:

  template<class I, class S, ranges::subrange_kind K>
-  struct tuple_element<1, const ranges::subrange<I, S, K>> {
-    using type = S;
+  struct tuple_element<1, const ranges::subrange<I, S, K>> {                        // freestanding
+    using type = S;                                                                 // freestanding
  };

The inconsistency here is whether a class member (which is an entity) is appended // freestanding.

3 # An entity is a value, object, reference, structured binding, function, enumerator, type, class member, bit-field, template, template specialization, namespace, or pack.