[expr.type.conv]/2 states that:

Otherwise, if the type is cv void and the initializer is () or {} [...], the expression is a prvalue of the specified type that performs no initialization.

This is unnecessarily indirect. As per Richard Smith in a clang bug report:

See [expr.type]p2:

"If a prvalue initially has the type “cv T”, where T is a cv-unqualified non-class, non-array type, the type of the expression is adjusted to T prior to any further analysis."

The specification can be made clearer by changing the reference to "the specified type" to explicit state that the type is void without any semantic impact, and as such is an editorial change.