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In practice, (and yes, there are always exceptions to be found) BYOB is rarely used to any measurable benefit. The API is substantially more complex than default reads, requiring a separate reader type (ReadableStreamBYOBReader) and other specialized classes (e.g. ReadableStreamBYOBRequest), careful buffer lifecycle management, and understanding of ArrayBuffer detachment semantics. When you pass a buffer to a BYOB read, the buffer becomes detached – transferred to the stream – and you get back a different view over potentially different memory. This transfer-based model is error-prone and confusing:
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第三十五条 自然人发生符合规定的应税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门制定。
Source: Computational Materials Science, Volume 267
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