“…For the formation of both compounds 4 a and 7 c , two diastereomeric transition states were located that corresponded to both the R and S enantiomers in the presence of the chiral anion ( 1R,3S,5S,7R )‐tetramethyl‐2,4,6‐trioxa‐8‐phosphatricyclo[3.3.1.13.7]decan‐8‐ol‐8‐oxide8 (for transition‐state 3D model coordinates and animations of the normal reaction modes, see Web Table 2). The calculated discrimination for compound 4 a (0.2 kcal mol −1 ) favours the assignment ( R )‐ 4 a , but such a small magnitude merely confirms that the reaction proceeds with a low ee value.…”