I'm reading the Handbook of Applied Cryptography by Alfred J. Menezes et al. Especially, I'm stuck with the case that reusing key for CBC encryption and CBC-MAC in MAC-then-encrypt structure.
My question is: in MAC-then-encrypt structure, that textbook's p.367 states
Example (improper combination of CBC-MAC and CBC encryption) Consider using the data integrity mechanism of equation $\big(\ C'=E_k(x\mathbin\|h_{k'}(x))\ \big)$, with $E_k$ being CBC-encryption with key $k$ and initialization vector $IV$, $\ h_{k'}(x)$ being CBC-MAC with $k'$ and $IV'$, and $k=k'$, $IV=IV'$. The data $x=x_1\mathbin\|x_2\mathbin\|\ldots\mathbin\|x_t$ can then be processed in a single CBC pass, since the CBC-MAC is equal to the last ciphertext block $c_t=E_k(c_{t−1}\oplus x_t)$, and the last data block is $x_{t+1}=c_t$, yielding final ciphertext block $c_{t+1}=E_k(c_t\oplus x_{t+1})=E_k(0)$. The encrypted MAC is thus independent of both plaintext and ciphertext, rendering the integrity mechanism completely insecure. Care should thus be taken in combining a MAC with an encryption scheme. In general, it is recommended that distinct (and ideally, independent) keys be used.
Why is it problem that MAC is independent of both plaintext and ciphertext? Are there any instances where an attacker could use this fact? (I know that MAC-then-encrypt structure vulnerable to padding oracle attack.. however, in that case, the attacker could perform the actual attack.) I think that encrypted MAC part always results in 0 being encrypted, but there is no practical way to exploit this fact. Isn't it?