Given the following reference collapsing rules
T& & --> T&T&& & --> T&
A good place to start would be Howard Hinnant's answer and paper on std::forward().
Your implementation handles all the normal use-cases correctly (T& --> T&, T const& --> T const&, and T&& --> T&&). What it fails to handle are common and easy-to-make errors, errors which would be very difficult to debug in your implementation but fail to compile with std::forward().
Given these definitions:
struct Object { };
template <typename T, typename = std::enable_if_t<!std::is_const<T>::value>>
T&& my_forward(const typename std::remove_reference<T>::type& val) {
return static_cast<T&&>(const_cast<T&&>(val));
}
template <class T>
void foo(T&& ) { }
I can pass non-const references to const objects, both of the lvalue variety:
const Object o{};
foo(my_forward<Object&>(o)); // ok?? calls foo<Object&>
foo(std::forward<Object&>(o)); // error
and the rvalue variety:
const Object o{};
foo(my_forward<Object>(o)); // ok?? calls foo<Object>
foo(std::forward<Object>(o)); // error
I can pass lvalue references to rvalues:
foo(my_forward<Object&>(Object{})); // ok?? calls foo<Object&>
foo(std::forward<Object&>(Object{})); // error
The first two cases lead to potentially modifying objects that were intended to be const (which could be UB if they were constructed const), the last case is passing a dangling lvalue reference.