Proposed resolution (December, 2021):

Change 9.6 [dcl.struct.bind] paragraph 1 as follows:

If the assignment-expression in the initializer has array type cv1 A and no ref-qualifier is present, e is defined by...

[Accepted at the February, 2022 meeting.]

According to 9.6 [dcl.struct.bind] paragraph 1,

A structured binding declaration introduces the identifiers v₀, v₁, v₂, ... of the identifier-list as names of structured bindings. Let cv denote the cv-qualifiers in the decl-specifier-seq and S consist of the storage-class-specifiers of the decl-specifier-seq (if any). A cv that includes volatile is deprecated; see D.4 [depr.volatile.type]. First, a variable with a unique name e is introduced. If the assignment-expression in the initializer has array type A and no ref-qualifier is present, e is defined by

attribute-specifier-seq_opt S cv A e ;

and each element is copy-initialized or direct-initialized from the corresponding element of the assignment-expression as specified by the form of the initializer.

This means that in an example like

  const int arr[1]{};
  auto [i] = arr;

i is a reference to const int. Presumably the fact that the array is copied should drop the array's cv-qualification.