)

In the case where `iter` is a `DoubleEndedIterator`, replacing a call to
`iter.last()` (which consumes `iter`) by `iter.next_back()` (which
requires a mutable reference to `iter`) cannot be done when `iter` is a
non-mutable binding which is not a mutable reference. When possible, a
local immutable binding is made into a mutable one.

Also, the applicability is switched to `MaybeIncorrect` and a note is
added to the output when the element types have a significant drop,
because the drop order will potentially be modified because
`.next_back()` does not consume the iterator nor the elements before the
last one.

Fix rust-lang#14139

changelog: [`double_ended_iterator_last`]: do not trigger on
non-reference immutable receiver, and warn about possible drop order
change