The PGN "Standard" (if you want to call it that, because it is very flawed and seems out of date), states:
- First, if the moving pieces can be distinguished by their originating files, the originating file letter of the moving piece is inserted immediately after the moving piece letter.
- Second (when the first step fails), if the moving pieces can be distinguished by their originating ranks, the originating rank digit of the moving piece is inserted immediately after the moving piece letter.
- Third (when both the first and the second steps fail), the two character square coordinate of the originating square of the moving piece is inserted immediately after the moving piece letter.
What I want to know is this: what situation could give rise to the third case?
As I think this through, I cannot for the life of me think up a scenario that the first or second disambiguation rules wouldn't comprehensively cover.