An MX can be broken in a way that causes it to respond with a transient error code at some point during the communication. In that case I would only regard delivery as having been attempted once all MX records have been tried.
If any MX responds with successful reply code, then the receiver has assumed responsibility. There is even a statement somewhere in the RFC to that effect.
It’s also possible that communication breaks at some point during the communication after initial connection establishment. That could for example happen due to an MTU problem on the network, or you were just really unlucky and some intermediate router died in the middle of the transaction and there wasn’t any other route to the destination.
When you say “current version of IP” you may have a different definition of what that means than many other people. I am guessing we are in agreement of what it should mean, but convincing the rest of the world is challenging.