The end of https://eel.is/c++draft/over.best.ics#over.ics.list-8 says:

[...] the implicit conversion sequence is a user-defined conversion sequence with the second standard conversion sequence an identity conversion.

Could it be possible to rephrase this sentence like this:

[...] the implicit conversion sequence is a user-defined conversion sequence with the second standard conversion sequence being an identity conversion.

?

I personally think it would bring more clarity, and be less hostile to be parsed by human beings -- there's no verb apart from "is". In another related paragraph, an extra verb is actually already there: https://eel.is/c++draft/over.best.ics#over.ics.list-2.sentence-1

in which case the implicit conversion sequence is a user-defined conversion sequence whose second standard conversion sequence is an identity conversion.

The same kind of change (adding a second verb such as "being", or using a relative sentence) could also be applied in another couple of places:

https://eel.is/c++draft/over.best.ics#over.ics.ref-1.sentence-2
https://eel.is/c++draft/over.best.ics#over.ics.list-7.2.sentence-1