Since many people apparently didn’t read TFA, the issue is that when you have an expression such as calc(100% - var(—-x)), it is invalid if var(—-x) is 0 with no units, which is otherwise valid in CSS. This is clearly a bug in the spec.
Given that unitless zero is automatically coerced to a length when used as a constant (e.g. padding: 0), it is certainly a bug that this automatic coercion does not also happen when it is used in an expression.
CSS is typed. Every other context requires units, and computed values always have a unit.