Вы правы в том, что в вашем примере вы сравниваете 2 разные ссылки на объекты. В спецификации языка вы найдете этот алгоритм. Часть, которую вы ищете, это раздел 1 f.
11.9.3 Алгоритм сравнения абстрактного равенства
<strong>11.9.3 The Abstract Equality Comparison Algorithm</strong>
The comparison x == y, where x and y are values, produces true or false. Such a comparison is performed as
follows:
1. If Type(x) is the same as Type(y), then
a. If Type(x) is Undefined, return true.
b. If Type(x) is Null, return true.
c. If Type(x) is Number, then
i. If x is NaN, return false.
ii. If y is NaN, return false.
iii. If x is the same Number value as y, return true.
iv. If x is +0 and y is -0, return true.
v. If x is -0 and y is +0, return true.
vi. Return false.
d. If Type(x) is String, then return true if x and y are exactly the same sequence of characters (same
length and same characters in corresponding positions). Otherwise, return false.
e. If Type(x) is Boolean, return true if x and y are both true or both false. Otherwise, return false.
<strong>f. Return true if x and y refer to the same object. Otherwise, return false.</strong>
2. If x is null and y is undefined, return true.
3. If x is undefined and y is null, return true.
4. If Type(x) is Number and Type(y) is String,
return the result of the comparison x == ToNumber(y).
5. If Type(x) is String and Type(y) is Number,
return the result of the comparison ToNumber(x) == y.
6. If Type(x) is Boolean, return the result of the comparison ToNumber(x) == y.
7. If Type(y) is Boolean, return the result of the comparison x == ToNumber(y).
<strong>8. If Type(x) is either String or Number and Type(y) is Object,
return the result of the comparison x == ToPrimitive(y).
9. If Type(x) is Object and Type(y) is either String or Number,
return the result of the comparison ToPrimitive(x) == y.</strong>
10. Return false.
Также обратите внимание, что шаги 8 и 9 немного упрощают работу с объектами String.
alert(new String("a") == "a"); // true
alert("a" == new String("a")); // true