What happens when a resource-managed variable is used outside of its scope?

Question

I am working with the following snippet of tensorflow related code:

def train_step(emb, y_onehot, step):
    with tf.GradientTape() as tape:
      logits = model(emb, training=True)
      assert model.trainable_variables
      logits.shape.assert_is_compatible_with(y_onehot.shape)
      loss_value = loss_obj(y_true=y_onehot, y_pred=logits)
    grads = tape.gradient(loss_value, model.trainable_variables) # tape!
    opt.apply_gradients(zip(grads, model.trainable_variables))

The line marked tape! is used outside/after the with resource management scope. I had actually thought this would have been a syntax error. So does it become a normal variable at that point? Are there other implications of this usage?