The uutils version of tac disagrees with GNU tac in the case where stdin is closed on the command line:
GNU prints an error message to stderr and returns exit status code 1:
$ tac <&-
tac: 'standard input': read error: Bad file descriptor
tac: -: Bad file descriptor
<&- means close stdin.
uutils prints nothing and returns exit status code 0:
$ ./target/debug/coreutils tac <&-
Edit: This causes a failure in the GNU test file tests/tac/tac-2-nonseekable.sh.