Why, in Wine, are some unimplemented APIs not marked as stubs but instead commented out?

This results in a situation where, due to the missing API, the program
doesn't report an error but instead directly aborts; whereas if it were
marked as a stub, it would produce a clear error

eg:
https://github.com/wine-mirror/wine/blob/226a7eeabbc13345e49da1ff8c018d6f06211c66/dlls/user32/user32.spec#L805

Does this involve some of wine's development philosophy?