The plural header is per language, and it is not optional
A PO file carries its own plural rule in the header: how many forms the language has, and an expression that maps a number onto one of them. Get it wrong and the runtime picks the wrong string for the right number, which nobody notices until somebody has two of something.
Czech is the example everyone gets wrong. Older catalogues declare three forms; CLDR says four, because a decimal quantity takes a form of its own. Linguiqo writes nplurals=4; plural=(n >= 2 && n <= 4 ? 1 : n == 1 ? 0 : 3); and lays the four boxes out in the editor accordingly.
Japanese gets one form, Arabic gets six. The header is generated from the language, never copied from the file that came in.