Código

#include <functional>

struct Foo
{
    virtual void mf() = 0;
};

struct Bar: Foo
{
    virtual void mf() {}
};

int main()
{
    Bar o;
    std::reference_wrapper<Foo const> wrapper( o );
}

Resultado com MinGW g ++ 4.6.1:

[d:\dev\test]
> g++ foo.cpp -std=c++0x

[d:\dev\test]
> _

Resultado com o Visual C ++ 10.0:

[d:\dev\test]
> cl foo.cpp
foo.cpp
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
        C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xrefwrap(371) : see reference to class template instantiation 'std::tr1::_Call_wrapper' being compiled
        with
        [
            _Callable=std::tr1::_Callable_obj
        ]
        C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xrefwrap(416) : see reference to class template instantiation 'std::tr1::_Refwrap_impl' being compiled
        with
        [
            _Ty=const Foo
        ]
        foo.cpp(16) : see reference to class template instantiation 'std::tr1::reference_wrapper' being compiled
        with
        [
            _Ty=const Foo
        ]
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2027: use of undefined type 'std::
tr1::_Result_of'
        with
        [
            _Ty=const Foo (void)
        ]
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(9) : error C2143: syntax error : missing ';' before '('
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(9) : error C4430: missing type specifier - int assumed. Note: C++ does not support default-int
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(10) : error C4430: missing type specifier - int assumed. Note: C++ does not support default-int
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'
C:\Program Files (x86)\Microsoft Visual Studio 10.0\VC\INCLUDE\xxcallwrap(8) : error C2259: 'Foo' : cannot instantiate abstract class
        due to following members:
        'void Foo::mf(void)' : is abstract
        foo.cpp(5) : see declaration of 'Foo::mf'

[d:\dev\test]
> _

Gosto da maneira como o compilador do Visual C ++ informa ao usuário 11 vezes que a classe abstrata não pode ser instanciada, apenas para enfatizar o ponto inicial, como, caso o usuário não tenha conhecimento disso. Mas deveriastd::reference_wrapper realmente instanciar a classe? Não é grande parte do ponto (passando) referência anã requer instanciação?

Isto é, como suspeito fortemente, um erro na implementação da biblioteca padrão do Visual C +