\documentclass[a5paper,10pt]{article}
\usepackage{array,tabularx,longtable,tabu}
\usepackage{colortbl,tikz}
\usepackage{lastpage}
\usepackage{fancyhdr}
\pagestyle{fancy}
\rhead{\thepage/\pageref{LastPage} page}
\cfoot{
\hrule
\vspace{1mm}
{ \footnotesize %
This is line one with some text. \linebreak % Replace \linebreak with \\ here to reproduce the error
This is line two with some more text.}}
\begin{document}
\begingroup
\footnotesize
\begin{longtabu} to \textwidth {Xrlrr}
\rowfont{\bfseries}
Name %
& \multicolumn{2}{c}{Qty}
& Price %
& NET
\\ \endhead
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
E2014-SPAMA-GLOB & -1.0 & db & 31\,833 & -31\,833 \\
\end{longtabu}
\endgroup
\end{document}
The above example compiles fine. If I replace \linebreak with \\ inside cfoot then I get an error:
ABD: EveryShipout initializing macros ! Misplaced \cr. \reserved@c ->\ifnum 0=`{}\fi \cr
However, if I remove about 10 rows from the table, then the table will fit a single page. And then \\ will be working in the cfoot too. No error message.
I'm not sure about this, but should't longtabu and cfoot be somewhat independent of each other? I would expect that if a cfoot content works on a page that contains regular text, then the same cfoot should work with any other content. Is this a bug? If this is not a bug then this must be a side effect of something that is hard to understand for a beginner.
\linebreak
is definitely to be preferred if it's available for use. as you say, "hard to understand for a beginner" (and maybe also for some non-beginners; one learns to take it on faith.)