if you have batches and you do a batch split, then you have the quantity only at the batch split item (90001 ff) and the goods issue will be done at this level, the normal item 10 has no delivery quantity and picking quantity and batch number anymore, hence it cannot have a material document, it can only have a confirmation of service which confirms that it is done.
And this was actually the very first reason given in the note.
I wonder how you could have missed this info when reading