[libcxx] Make sure reference_wrapper works with incomplete types

Summary: Completes P0357R3, which was merged into the C++20 Working Draft in San Diego.

Reviewers: EricWF, mclow.lists

Subscribers: christof, jkorous, dexonsmith, libcxx-commits

Differential Revision: https://reviews.llvm.org/D54722

llvm-svn: 357423