"Conservative in what you produce" - CA code should generate DER.
Not all such code does so, but it should.
"Liberal in what you accept" - RP code should verify signatures on
the supplied binary TBSCertificate, rather than re-encoding. For parsing
code to accept BER which isn't valid DER is almost harmless. There may
well have been a good reason for believing that DER was more secure than
BER against various digest collision or pre-image attacks when X.509v1 was
in use and all certificate content had syntax verifiable by every RP (at
least in theory). With non-critical extensions, that is no longer the
case.
Tom Gindin