------- Comment #1 from burnus at gcc dot gnu dot org 2010-03-16 13:58 ------- Found the right spot in the standard (well, actually Bill Long did):
"if source-expr is specified, each allocate-object is allocated with the dynamic type and type parameter values of source-expr; otherwise, each allocate-object is allocated with its dynamic type the same as its declared type." -- http://gcc.gnu.org/bugzilla/show_bug.cgi?id=43388