It all depends on whether your backups are multiplexed or not.
If one backup in a multiplexed backup fails, NBU discards/expire the backup but the space written on tape by that backup cannot be reclaimed.
If only one backup is written and it fails, then NBU will discard all information about the failed session and overwrite it when backup is restarted or another backup needs to append.
Have another look at this explaination in the blog regarding multiplexed backups:
Now look at it with multiplexing.
you use the tape - it gets an assigned date.
BOT|server1part1|server2part1|server1part2|server2part2|blankspace
if the backup for server1 fails or if the backup image expires then you have this
BOT|expiredimage|server2part1|expiredimage|server2part2|blankspace
remember tape is linear it cannot go back and write in those spaces where the failed image went.
so you do lose space on a tape when a backup fails or expires.
Another blog by the same user:
NetBackup and just how Multiple streams to a tape drive works.
I have added a picture that used to be in older NBU training manuals.
If you have a look at the picture in my post, you will understand that if Client A (red) backup fails, that those tape blocks cannot be overwritten by a subsequent backup and this space will b lost until all images have expired and can be overwritten.
So, for capacity planning, add some extra tapes to make provision for bad tapes and failed backups.