When describing the CPU's reset pin, the W65C02S data sheet says:
> All Registers are initialized by software except the Decimal and Interrupt
> disable mode select bits of the Processor Status Register (P) are initialized
> by hardware.
It then has a diagram of the power-on state of the processor status register:
> 7 6 5 4 3 2 1 0
> * * 1 1 0 1 * *
> N V - B D I Z C
>
> * = software initialized
Confusingly the text indicates that only the D and I flags are initialised by
hardware, while the diagram indicates that the B flag is initialised too.
Meanwhile, https://www.nesdev.org/wiki/CPU_power_up_state says that
the power-on state of the NES CPU is $34 (exactly matching the diagram above)
but https://www.nesdev.org/wiki/Status_flags#The_B_flag says that the B flag
does not physically exist within P register, it's only relevant in the copy
of P that gets pushed to the stack by BRK (set), PHP (set), or an interrupt
signal (cleared).
As a result, the most sensible power-on state for the processor status register
is with the "interrupt disable" flag set and everything else cleared.