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The test says: "In general, the use of an invalid picture, language, calendar, or country argument is classified as a recoverable dynamic error, with the optional recovery action being to output the value of the date, time, or dateTime in a fallback representation." Note however, that recovery is optional. If the processor chooses to report the error and terminate, then what error code should it report? There is no general-purpose recoverable error corresponding to XTDE0030.
The phrase "In general" at the start of this paragraph is intended to indicate that it makes a broad introductory statement, and that the normative detail of which errors to raise under which conditions is given later. In fact however the statement is out of date. We changed the error handling for format-date so that errors that will always be errors under any processor are non-recoverable errors, while attempts to use features that some processors might support and others not support are no longer errors, and result in a fallback action. The cited paragraph needs to be updated to reflect this state of affairs. I will treat this as an editorial change, and am therefore marking the issue fixed and closed. Michael Kay as XSLT 2.0 editor
Note also that the calendar attribute is required to be a lexical QName (although it is typed as xs:string?) if present. So there should be a non-recoverable error code allocated to this.