Section 27.3.1 says "After the object cerr is initialized, cerr.flags() & unitbuf is nonzero. Its state is otherwise the same as required for ios_base::init (lib.basic.ios.cons). It doesn't say anything about the the state of clog. So this means that calling cerr.tie() and clog.tie() should return 0 (see Table 89 for ios_base::init effects).
Neither of the popular standard library implementations that I tried does this, they both tie cerr and clog to &cout. I would think that would be what users expect.