For an example scenario you get a rejection on your only claim, claim 1. It is rejected under 103 and the examiner cites paragraph  of reference A and the abstract of reference B.
Although paragraph  of reference A objectively does not teach or suggest the claim feature the Examiner says it does. In responding to the non-final you point this out and state the Examiner hasn't provided articulated reasoning, etc.
Then you get rejected again over the same references A and B, however this time the Examiner properly did his job and it turns out reference A does teach that claim feature but it was in paragraph . Can the Examiner properly make this rejection final?
I was taught some years ago that they can because there is some presumption that when an Examiner cites a reference they cite it in its entirety and the burden falls on the applicant to rebut the reference in its entirety (even if the Examiner cites specific portions to reject specific claim language).
But it seems to me that an Examiner that cites incorrect portions for specific claim language has failed to make a proper rejection and therefore cannot make that rejection final.