In response to reported breakages, A recent Trek service bulletin recommends spacers above AND below the stem. I think the spacer between stem and headset prevents local distortion of the steerer (due to the stem clamp being not perfectly round, or overtightened) in the region of the headset top bearing, which otherwise results in point overloading of the steerer.
Only somewhat related to the insertion of the bung, and another different failure mode.
Stem and carbon fork manufacturers clearly haven't got their act together, yet - their parts are not cross compatible and they are pointing fingers at each other as well as blaming "user error"
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http://velonews.comp...bulletin_121428