cppreference.com cites two cases for the Mandatory elision of copy/move operations. I'm interested in the second case as follows:
In the initialization of an object, when the initializer expression is a prvalue of the same class type (ignoring cv-qualification) as the variable type.
Thus, the initialization below will have mandatory elision of the copy operation:
T x = T();
In fact, this initialization doesn't compile in C++14 when T's copy constructor is deleted, but it does compile in C++17 (see example), as stated in cppreference.com.
But I can't find a quote in [class.copy.elision] supporting this.