Tail bug (or feature?)

"Peter S. Vasilyev" <[email protected]> Wed, 28 Jan 2004 15:09:58 +0300
Newsgroups gmane.comp.gnu.textutils.bugs
Message-ID <[email protected]>
Dear Sirs!
I'm using GNU utils for win32 and I have a problem.
File mode12.dat contains 10576 lines:

D:>wc mode12.dat
  10576   81512 1061137 mode12.dat

D:>tail -n=3D10570 mode12.dat > 12
C:\WINNT\System32\tail.EXE: =3D10570: invalid number of lines

Why?
Sinerely,
Peter Vasilyeff