NikiC stated in another thread:
Right before [a foreach] iteration the
$arrayis "soft copied" for use in foreach. This means that no actual copy is done, but only the refcount of the zval of$arrayis increased to 2.
However, my test code is showing a different result:
$array = array(0, 1, 2);
xdebug_debug_zval('array'); // refcount=1, is_ref=0
                            // so far so good
foreach ($array as $key => $value) {
    xdebug_debug_zval('array'); // refcount=3, is_ref=0
}                               // why is refcount 3 instead of 2?
Just by looking at the code, we can see at most two array variables.
Why is refcount 3?
Why isn't refcount 2 after foreach is run?
 
    