Consider the following code:

struct A {};

struct Test
{
    Test(const A &);
    Test(A &&);
};

std::optional<Test> foo()
{
    A a;
    return a;
}

in return statement constructor from rvalue reference is called (https://gcc.godbolt.org/z/KeWb4e). This is due to https://en.cppreference.com/w/cpp/language/return "Automatic move from local variables and parameters" part. This also could be seen in AST.
However, the output is (for the foo()):

std::optional<Test> foo()
{
  A a = A();
  return std::optional<Test>(a);
}

Here lvalue refeference constructor is called.