Previously discussed several times. @annevk brought it up 2 years ago in https://esdiscuss.org/topic/arraybuffer-neutering.

My understanding is that TC39 has decided to hope that one day implementations start throwing here. I am not aware of any implementation plans to do so, but maybe my info is out of date.

In any case, it's worth having an open tracking issue under "web reality" so that people trying to implement the ES spec realize that it doesn't match the reality of the web and implementations.