Notes from the February, 2021 teleconference:

This issue was occasioned by issue 2464, which is also the subject of LWG issue 3495. CWG reviewed the proposed resolution and agrees with it. The intended approach for this issue is to wait for LWG to resolve that issue, then add a note in the core section pointing out the implications of that requirement for implicit object creation.

It is not intended that implicit object creation, as described in 6.7.2 [intro.object] paragraph 10, should occur during constant expression evaluation, but there is currently no wording prohibiting it.