A plan of backup solution with 100 per cent reliability

Therefore - and as mentioned in the initial inquiry - it is a inquiry about a SYSTEM.

A system normally comprises several elements, they can be elements of different kinds, material or non-material.

You are right, all kinds of risks must be considered, fire, flood, …

I am aware of it. Missed to ask in the question to skip such discussion.

Just to keep the discussion modularized as possible. My fault.

I am not asking for “perfect” things. Just working and satisfying the risen requirements will be good enough,

it means 100% reliability in terms of the risen requirements. Nothing more.

 The best concept is mutiple backup targets with one possibly being offsite and then you have to do regular test restores.

I agree. However me be not sure if it is sufficient enough. 

How about detecting errors and recovering from such in file system of the backup storage?

My opinion is - base on life experiences - file system errors protection/recovery is as essential 

as the backup itself. It should be the intergral element of backup plan.