Envoyé par la norme, chapitre 12.8 Copying class objects, §15
When certain criteria are met, an implementation is allowed to omit the copy construction of a class object, even if the copy constructor and/or destructor for the object have side effects. In such cases, the implementation treats the source and target of the omitted copy operation as simply two different ways of referring to the same object, and the destruction of that object occurs at the later of the times when the two objects would have been destroyed without the optimization.111) This elision of copy operations is permitted in the following circumstances (which may be combined to eliminate multiple copies):
— in a return statement in a function with a class return type, when the expression is the name of a non-volatile automatic object with the same cv-unqualified type as the function return type, the copy operation can be omitted by constructing the automatic object directly into the function’s return value
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