The permissible types in [over.match.conv] should not be reference types

Assuming that “cv T” is the type of the object being initialized, the candidate functions are selected as follows:

• The permissible types for non-explicit conversion functions are those that can be converted to type T via a standard conversion sequence ([over.ics.scs]).
• For direct-initialization, the permissible types for explicit conversion functions are those that can be converted to type T with a (possibly trivial) qualification conversion ([conv.qual]); otherwise there are none.

Is that reference to type T considered the permissible type here? It's probably not, if it were, it will be conflicted with [over.match.funcs#general-7]. From the perspective of conversion sequence, an argument of reference type should be first adjusted to the referenced type(T) as per [expr#type-1] prior to any further analysis. Hence, it is arguably said that from T to T satisfies the above requirement. It's unclear here, maybe we should explicitly say that

The permissible types for non-explicit conversion functions are those non-reference types that can be converted to type T via a standard conversion sequence ([over.ics.scs]).

For direct-initialization, the permissible types for explicit conversion functions are those non-reference types that can be converted to type T with a (possibly trivial) qualification conversion ([conv.qual]); otherwise there are none.

It seems that the wording possibly trivial is newly introduced, Is that if we say identity conversion is more clear?

Start with [over.match.conv] and compare its permissible-type wording with [over.match.funcs#general-7], [expr#type-1], [over.ics.scs], and [conv.qual]. Check whether reference types are excluded and whether “possibly trivial” or “identity conversion” is the clearer term; done means the standard wording and its interpretation are resolved.