It gives both sides (if they want to) the possibility of coming up with something which will always be a fudge to some degree.
I would imagine it will be along the lines of checks being done away from the border, whether physical checks, or trusted partners, customs paperwork done online, before despatch etc.
Its the kind of thing that happens all over the world these days, with the apprehension of serious smugglers coming from intelligence provided by informers and the like.
It puts the ball back in the EU,s court to a degree, and concentrates their minds on what happens if they don't compromise - i.e. they lose 39 billion quid for a start.
It will greatly upset Vardkar as he has talked the EU into allowing him to use the situation to bring Norn Irn to a position of one foot out of the UK and one foot into a untired Ireland.
If the men in Brussels can be talked out of this scenario and focused on the bigger picture, a deal could be done.
I suspect it could well happen, but only at the very last minute, and if the UK Parliament holds its nerve and ignores all the shite about a second vote and taking "no deal" off the table.
If no deal is taken off the table, the UK has no leverage whatsoever and has to take exactly what the EU decides it wants to give us.
If the backstop stays in the agreement, then when the future relationship deal is being negotiated, the EU will have it all their own way because the constant threat will be, if the UK doesn't sign up to xyz, then the backstop will have to come into force.
The backstop is constantly touted as the only way to preserve the Good Friday agreement. It actually destroys the Good Friday agreement, because the whole basis of the agreement is that the status of Norn Irn shall not be changed without the consent of the people there.
The backstop undeniably changes the status of Norn Irn.