When given a function invoking NRVO, for example:

C f() {
  C c;
  return c;
}

The insight returns

C f()
{
  C c = C() /* NRVO variable */;
  return C(static_cast<C &&>(c));
}

If I substitute this directly in the code however, the compiler can no longer apply NRVO and instead calls the move constructor on c. See https://godbolt.org/z/qecYW1e9e. When returning c directly, there is no move constructor and only one destructor called.

Note however that if c is a parameter then the move construction is necessary, so this seems to be a correct translation in that case, e.g.

C f(C c) {
  return c; // return C(static_cast<C &&>(c));
}