std::forward_as_tuple(x, y) gives you a tuple<int&, double&>. The types of the bindings into that are int& and double& (in the same way that the types of the bindings into tuple<int, double> are int and double). Basically:
auto [a, b] = std::forward_as_tuple(x, y);
auto&& [c, d] = std::forward_as_tuple(x, y);
behaves as if:
auto __e = std::forward_as_tuple(x, y);
using __E = remove_reference_t<decltype(__e)>;
tuple_element_t<0, __E>&& a = std::get<0>(std::move(__e));
tuple_element_t<1, __E>&& b = std::get<1>(std::move(__e));
auto&& __f = std::forward_as_tuple(x, y);
using __F = remove_reference_t<decltype(__f)>;
tuple_element_t<0, F>&& c = std::get<0>(std::move(__f));
tuple_element_t<1, F>&& d = std::get<1>(std::move(__f));
So a is an rvalue reference to int& and c is an rvalue reference to double&, so int& and double& respectively. This particular formulation (I'm specifically calling it a reference to reference, rather than calling it just int&) is necessary because decltype(name) where name is a structured binding gives you the referenced type, which is why decltype(a) would give you int&.
The above also shows the difference between the [a, b] and the [c, d] case: the auto vs auto&& declaration applies to the unnamed object that we're destructuring. It does not affect the bindings themselves†.
This case:
auto&& [e, f] = std::tuple{x, y};
Does not give references because it unpacks to:
auto&& __g = std::tuple{x, y};
using __G = remove_reference_t<decltype(__g)>;
tuple_element_t<0, G>&& e = std::get<0>(std::move(__g));
tuple_element_t<1, G>&& f = std::get<1>(std::move(__g));
So e is an rvalue reference to int, which means decltype(e) is int, not int&.
And if there is some function return tuple of reference, how can I make a copy using structured binding?
You can't make a copy using structured bindings. Structured bindings is solely about destructuring an object, it is not at all about changing anything. If you want to make a copy, you have to do that manually:
std::tuple<int&, double&> f = /* ... */;
std::tuple<int, double> actual_copy = f;
auto& [x, y] = actual_copy;
†In the above case, because the underlying object being destructured is an lvalue reference (auto&), this technically makes the bindings themselves lvalue references to whatever instead of rvalue references to whatever -- although I'm not sure if this is actually a meaningful distinction.