The current documentation says: "Some portage-provided functions will automatically die upon failure. Others will not. It is for example safe to omit the || die after a call to epatch, but not emake. The reason is that external binaries are not able to call die that is a bash function. You can see what commands are external binaries with ls /usr/lib*/portage/bin/ebuild-helpers." But for EAPI>=4 the ebuild-helpers don't need to be followed by "|| die", so this documentation needs to be updated.
It is already listed here http://devmanual.gentoo.org/ebuild-writing/eapi/index.html But I guess we can do a cross-reference
*** Bug 468926 has been marked as a duplicate of this bug. ***
I pushed the following fix http://git.overlays.gentoo.org/gitweb/?p=proj/devmanual.git;a=commit;h=ce65c40e89184b7d17d051e0ba58ffdff705344c