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In XSLT 2.0 we defined that the base URI of the document produced using xsl:result-document was formed by resolving the value of @href against the base output URI. We no longer say this in 3.0. It disappeared as a side-effect of the change to use the "sequence normalization" rules in the serialization spec for constructing the result tree, rather than our own "constructing complex content" rules.
I found that the text has not been lost, it has simply moved. We say: If the implementation provides an API to access secondary results, then it must allow a secondary result to be identified by means of the absolutized value of the href attribute. In addition, if a final result tree is constructed (that is, if the effective value of build-tree is yes), then this value is used as the base URI of the document node at the root of the final result tree. Withdrawing the bug.