P2655R3 `common_reference_t` Of `reference_wrapper` Should Be A Reference Type

WG21-P2655R3 `common_reference_t` Of `reference_wrapper` Should Be A Reference Type

Feature-test macros (expected):
```cpp
#define __cpp_lib_common_reference 202302L
#define __cpp_lib_common_reference_wrapper 202302L
```