Most programs lie somewhere in between, and you have to decide which errors are unexpected. For example, are memory allocation errors expected in your program? It depends.
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For implementers, BYOB adds significant complexity. The stream must track pending BYOB requests, handle partial fills, manage buffer detachment correctly, and coordinate between the BYOB reader and the underlying source. The Web Platform Tests for readable byte streams include dedicated test files just for BYOB edge cases: detached buffers, bad views, response-after-enqueue ordering, and more.
纳税人以委托方式出口货物的，应当按照国务院税务主管部门的规定办理委托代理出口手续，由委托方按规定申报办理出口退（免）税、免征增值税或者缴纳增值税；未办理委托代理出口手续的，由出口货物的发货人按规定申报缴纳增值税。