…well, do-notation is also a syntactic additive, and the Haskell 2010 Report seems to describe that reasonably well - what does it say about “record notation” ? Searching for record:
…continuing the search, but for record syntax:
From that I would reasonably assume record syntax simplifies down to a combination of regular constructors and generated selector functions. That in turn seems to also explain the need to keep said selectors. But I would also check the GHC sources to verify both assumptions…