At 3.10/10, the standard says:
An lvalue for an object is necessary in order to modify the object except that an rvalue of class type can also be used to
Doing an implicit cast is sort of like calling a member function -- also modifying rvalue refs seems to work.
Tested the following in vc++10 and g++ 4.4.
struct b { int i; b(int x) : i(x) {} };
struct a { int i; a() : i(0) { } operator b() { return i++ /* this works */, b(i); } };
a f(a&& x) { return x.i++ /* this works */, x; }
int main() { b b = f(a()); /* implicit operator b() cast; b.i will equal 2 */ }