Not all documents have a base URI.
What happens when you POST an XML document? There is no URI for the client...
What happens in a pipeline when you chain two XSLT stylesheets together?
The result of the first transform doesn't have a base URI.
Relative links won't work until it is serialized.
This means that documents can be broken after you author them.
Example:
This link to 'bio.xml' has no resolveable URI under HTTP POST:
<person bio="bio.xml"> <name>Alex Milowski</name> </person>