Towards Better Chroma Subsampling - SMPTE Presentation Notes
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Practical problems with in-range reconstruction

The ideal assumption is that the incoming image lies entirely within the R'G'B' gamut and doesn't contain colors outside it. This does not occur in practice due to:

1. Noise. e.g. compression noise, sensor noise, etc.
2. Superwhites (values above white level). In a production environment, almost all cameras generate these.
3. Filtering and generation loss. *In-range reconstruction will still look reasonably good in this situation.

One way to get around this is to move the corners of the height-determining function to accomodate out-of-range/gamut values.