Subclause 12.2.4.2.1 [over.best.ics.general] paragraph 1, as modified by issue 2525, claims that only the type, cv-qualification, and value category of the argument are relevant in forming an implicit conversion sequence. This is inaccurate for the following situations:

• A literal 0 can be implicitly converted to a parameter of type void* (and in practice, an implicit conversion sequence does exist), yet the literal 0 has the same type, cv-qualification, and value category as the literal 1 despite no such implicit conversion being allowed for the latter.
• An initializer list does not have a type, cv-qualification, or value category at all.
• An overload set does not have a single (function) type.