The class template 
conjugated_accessor
is an 
mdspan accessor policy
which upon access produces conjugate elements
.namespace std::linalg {
  template<class NestedAccessor>
  class conjugated_accessor {
  public:
    using element_type =
      add_const_t<decltype(conj-if-needed(declval<NestedAccessor::element_type>()))>;
    using reference = remove_const_t<element_type>;
    using data_handle_type = typename NestedAccessor::data_handle_type;
    using offset_policy = conjugated_accessor<NestedAccessor::offset_policy>;
    constexpr conjugated_accessor() = default;
    template<class OtherNestedAccessor>
      explicit(!is_convertible_v<OtherNestedAccessor, NestedAccessor>>)
      constexpr conjugated_accessor(const conjugated_accessor<OtherNestedAccessor>& other);
    constexpr reference access(data_handle_type p, size_t i) const;
    constexpr typename offset_policy::data_handle_type
      offset(data_handle_type p, size_t i) const;
    constexpr const Accessor& nested_accessor() const noexcept { return nested-accessor_; }
  private:
    NestedAccessor nested-accessor_{};                           
  };
}