http://gcc.gnu.org/bugzilla/show_bug.cgi?id=53223
--- Comment #7 from Paolo Carlini <paolo.carlini at oracle dot com> 2012-05-04 00:02:29 UTC --- In short, the first argument of initialize_reference itself, the type of the expression to be converted, has TYPE_REF_IS_RVALUE true for #12 and false for #13, which should be equivalent.