Rationale:

The LWG reviewed the additional question of whether or not rdbuf(0) may set badbit. The answer is clearly yes; it may be set via clear(). See [basic.ios.members], paragraph 6. This issue was reviewed at length by the LWG, which removed from the original proposed resolution a footnote which incorrectly said "rdbuf(0) does not set badbit".

Proposed resolution:

Add after [basic.ios.cons] paragraph 2:

virtual ~basic_ios();

Notes: The destructor does not destroy rdbuf().

There's nothing in 27.4.4 saying what basic_ios's destructor does. The important question is whether basic_ios::~basic_ios() destroys rdbuf().