第四十一条 纳税人出口货物，报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的，纳税义务发生时间为货物报关出口的当日。
You might assume this pattern is inherent to streaming. It isn't. The reader acquisition, the lock management, and the { value, done } protocol are all just design choices, not requirements. They are artifacts of how and when the Web streams spec was written. Async iteration exists precisely to handle sequences that arrive over time, but async iteration did not yet exist when the streams specification was written. The complexity here is pure API overhead, not fundamental necessity.
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