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In ยง3.5.3.5, immediately after the definition of error XTSE3080, we have the Note: This means that abstract components must either be overridden in a using package by a component that supplies a real implementation, or they must be accepted with visibility="hidden" (see 3.5.3.2 Accepting Components), which has the effect that any invocation of the component raises a dynamic error. I don't believe this note is correct. 3.5.3.2 says that if an abstract component is not matched by any xsl:override or xsl:accept declaration, then the corresponding component in the using package has visibility="hidden", which is exactly as if it were explicitly accepted with hidden visibility. (One could argue that the Note is correct if "accepted" is read as "explicitly or implicitly accepted", but that's not the natural reading.) I think that XTSE3080 can now arise only if the top-level package explicitly declares an abstract component.
Erratum E4 has been drafted/
The proposed erratum was accepted.