There was discussion about it here some times ago, and I think the result was that the IDE bus is reset prior to capacitors discharge and total loss of power and disk has enough time to finish a sector --- but if you have crap power supply (doesn't signal power loss), crap motherboard (doesn't reset bus) or crap disk (doesn't respond to reset), it can fail.
Hmm, maybe. But I think I saw couple of such bad sectors that were only bad because of power loss in the wild.
BTW. reiserfs and xfs depend on this feature too. ext3 is the only one that doesn't.
Well, at least for XFS everybody tell that it should be used with UPS only if you really care about your data. I think it has something to do with heavy in-RAM caching this filesystem does.
Anyway, it looks strange to list something very fragile and potentially not existing in the requirements... :-)
Could you explain where exactly do you depend on this requirement? And what could happen if it is not true?
Thanks,
Grzegorz Kulewski
PS. Do you have any benchmarks of your filesystem? Did you do any longer automated tests to prove it is not going to loose data to easily?