Step 10.4.7. reads:
Let layout be a new PlaneLayout, with offset set to destinationOffset and stride set to rowBytes.
Logically, this would make more sense if it were:
Let layout be a new PlaneLayout, with offset set to destinationOffset and stride set to computedLayout’s destinationStride.
Because the layout, which will ultimately be returned by the method, refers to the layout of the destination, not the source.
This is further supported by step 10.4.9.3.:
Increment destinationOffset by computedLayout’s destinationStride.
Obviously, we're moving along the destination using the destination's stride, so the returned layout should reflect that.