To be fair, Intel docs are so consistently gibberish that it might as well be classified a separate language (similar to english, but only a quarter the information density).

In this case it seems they just didn't properly specify a piece of insane behaviour though. Hell, I'd consider it an outright CPU bug if I'm reading this right. Seemingly there's a "feature" where loading SS causes interrupts to be delayed until after the next instruction, even if the next instruction disables interrupts - so you can cause an interrupt to fire on the first instruction of the handler (where it should be impossible).