Affected subclause: [expr.prim.id.unqual]
   Rationale: Simplify the rules for implicit move
.   Effect on original feature: Valid C++ 2020 code that relies on a returned 
id-expression's
being an lvalue may change behavior or fail to compile
.  For example:
decltype(auto) f(int&& x) { return (x); }       
int& g(int&& x) { return x; }