Johannes Sixt [off-list ref] writes:
These are exactly the definitions that I meant. The statement that variables
are not exported is in "2.9.1 Simple Commands"
http://www.opengroup.org/onlinepubs/9699919799/utilities/V3_chap02.html#tag_18_09_01
"[If there is a command name], the variable assignments shall be exported for
the execution environment of the command and shall not affect the current
execution environment (except for special built-ins)."
Note the "except for special built-ins". I was unsure yesterday because
it does not say "except for special built-ins and shell functions".