1. Nokia 7450 ESS, 7750 SR, 7950 XRS, and VSR Multicast Routing Protocols Guide, Release 21.10.R1. In the "PIM" chapter, section "IP to MAC Address Translation", the guide states: "The last 23 bits are the last 23 bits of the IP multicast address. Because the first four bits of a multicast IP address are fixed and the next five bits are not used, there are 32 IP multicast addresses that can be mapped to a same MAC address." This directly supports the explanation of the mapping ambiguity.
2. IETF RFC 1112, "Host Extensions for IP Multicasting". Section 6.4, "Mapping of IP Multicast Addresses to Ethernet/FDDI Addresses", specifies the mapping algorithm: "An IP host group address is mapped to an Ethernet multicast address by placing the low-order 23 bits of the IP address into the low-order 23 bits of the Ethernet multicast address 01-00-5E-00-00-00." This is the foundational standard defining the behavior.