There's a mundane version of this that hits small businesses every day. Platform terms of service pages, API documentation, pricing policies, even the terms you agreed to when you signed up for a SaaS product - these all live at URLs that change or vanish.

I've been building tools that integrate with accounting platforms and the number of times a platform's API docs or published rate limits have simply disappeared between when I built something and when a user reports it broken is genuinely frustrating. You can't file a support ticket saying "your docs said X" when the docs no longer say anything because they've been restructured.

For compliance specifically - HMRC guidance in the UK changes constantly, and the old versions are often just gone. If you made a business decision based on published guidance that later changes, good luck proving what the guidance actually said at the time. The Wayback Machine has saved me more than once trying to verify what a platform's published API behaviour was supposed to be versus what it actually does.

The SOC 2 / audit trail point upthread is spot on. I'd add that for smaller businesses, it's not just formal compliance frameworks - it's basic record keeping. When your payment processor's fee schedule was a webpage instead of a PDF and that webpage no longer exists, you can't reconcile why your fees changed.