Understanding the need for this `const&` specialization

In the Guidelines Support Library there is a class called final_action (essentially the well known ScopeGuard). There are 2 free-standing convenience functions to generate this templated class:

// finally() - convenience function to generate a final_action
template <class F>
inline final_action<F> finally(const F& f) noexcept
{
    return final_action<F>(f);
}

template <class F>
inline final_action<F> finally(F&& f) noexcept
{
    return final_action<F>(std::forward<F>(f));
}

(source: https://github.com/Microsoft/GSL/blob/64a7dae4c6fb218a23b3d48db0eec56a3c4d5234/include/gsl/gsl_util#L71-L82)

What is the need for the first one? If we only had the second one (using the forwarding , a.k.a. universal, references) wouldn't it do the same thing?