Any example of a necessary nullable foreign key?

Question

Customers
 customer_id

Orders
 order_id
 customer_id fk

If I have two tables and define a foreign key on customer_id in the Orders table, by allow

Answer 1

Imagine a table that holds the TODOs of a team. If a TODO is not yet assigned to a member of the team, its user_id is NULL. If it is not NULL it is a foreign key to the users table.