OMG Xavier! Sometimes I just don't know about you!
Just pulling your leg buddy.
Acetate doesn't stretch like all the other backings and on top of that, it gets a little brittle if they get old and dried out. The worst I've seen would break if you tried to bend a crease into it. That's pretty extreme though and I didn't even bother to save the reel.
Because it doesn't stretch at all, if the brakes bind at all during stopping it can break the tape.
It's not like they're totally delicate but just delicate enough to warrant special handling.