Is it legal to define a hidden friend in an explicit specialization of an otherwise non-defined member class of a class template?

The rules for legal placement of explicit specializations as per [temp.expl.spec] are not entirely easy to grasp, particularly when mixing with hidden friends, so as to avoid the immolation^{[temp.expl.spec]/8} of my specializations and friend functions I wish a second opinion⁽¹⁾ on the following:

• Is it legal to define, in a header file of a class template, a hidden friend in an explicit specialization of an otherwise non-defined (/only declared) member class of the class template? Assume that this header is included in at least two different translation units.

_{(1) My own interpretation of the standard says that the answer is "yes; this is legal", as per the standard references below.}

Or, with an example: is the following program well-formed?

// s.h
#pragma once

template <int N>
struct S {
    struct M;
};
      
template<>
struct S<42>::M {
    friend int f(M) { return 42; }
};

// foo.h
#pragma once
void foo();

// foo.cpp
#include "foo.h"
#include <iostream>
#include "s.h"

void foo() {
    std::cout << f(S<42>::M{});
}

// main.cpp
#include <iostream>
#include "foo.h"
#include "s.h"

int main() {
    std::cout << f(S<42>::M{});
    foo();
}

Note that friends defined at their friend declarations are inline as per [class.friend]/7, so whilst I'm somewhat worried about ODR-violations it is not for the friend but rather for the member class specialization. I think [basic.def.odr]/6 applies here if we consider S<42>::M as "just" a class type.

_{Clang and GCC both accepts the above, but this may not be significant in case the program is ill-formed NDR or has undefined behaviour. GCC 10.1.0 DEMO, Clang 10.0.0 DEMO.}