cvalue and constant integral expression in generic context

[gerbor]

We would like to have some clarification regarding cvalues and integral constant expressions when considering C++14.

Main Question: Is N, which is an integral constant expression, a cvalue as defined in MISRA C++:2008?

Code:

template <typename T, int N>
constexpr auto fun()
{
    constexpr auto v = T{N};
   
    return /* something */;
}

Question 2: Does the use of {} or () have any affect on whether N is a cvalue?

Question 3: Does it matter whether T is fundamental type or a class type? For example:

Code:

template <typename T>
struct CustomScalar final
{
    T val{};

    constexpr CustomScalar() = default;
    explicit constexpr CustomScalar(T x) : val{x} {}
};

int main()
{
    fun<CustomScalar<float>, 2>();
}