Practically every example of lvalue-to-rvalue conversion I've seen on the web relates to fundamental types like int
etc.
I couldn't find an example of l2r applicable to class types myself; in all the seemingly applicable examples there's usually a function involved that takes lvalue-ref (like copy-ctor), for which l2r seems to be suppressed (see e.g. this question).
However in the description of l2r itself there's a clause about class types (from [conv.lval]):
the result of the conversion is determined according to the following rules:
<...> if T has a class type, the conversion copy-initializes a temporary of type T from the glvalue and the result of the conversion is a prvalue for the temporary.
Could someone give an example of this clause? I can't.