This is the first revision:
https://github.com/coreutils/coreutils/blob/ccbd1d7dc5189f46...
https://github.com/coreutils/coreutils/blob/ccbd1d7dc5189f46...
https://github.com/coreutils/coreutils/commit/35217221c211f3...
But see the post of belorn where he argues that the error handling seems to be good.