To take one example, [range.access.begin]/p2.5

Otherwise, if [...] then ranges::begin(E) is expression-equivalent to decay-copy(begin(t))

Expression-equivalent is defined in [defns.expression-equivalent]:

expressions that all have the same effects, either are all potentially-throwing (14.5) or are all not
potentially throwing, and either are all constant subexpressions or are all not constant subexpressions.

[Example: For a value x of type int and a function f that accepts integer arguments, the expressions
f(x +2), f(2 + x), and f(1 + x + 1) are expression-equivalent. —end example]

But according to https://en.cppreference.com/w/cpp/language/copy_elision, only PRvalues are subject to guaranteed copy elision. So it is possible that in decay-copy(begin(t)), the elision of the copy of t is required, but for ranges::begin(E) copy elision may happen, but it is not required.

Therefore, they are not expression-equivalent expressions, as that term of power is currently specified.