The main issue is depleting muscle glycogen and switching to burning fat, which is a less efficient fuel.
If you run the right pace and have trained properly, the transition is manageable. The last 10k feels like you are running all out, but you can hold your pace and finish strong. I think this is correctly named the "wall".
If you are not properly trained or run too fast (or both), you will not hit the wall. You will bonk. You have depleted your muscle glycogen too rapidly and can only muster a jog well off your pace for the last 6-8 miles (or worse).
It is different for everyone, but for me, I was best able to get through the wall when I was running a lot of marathon paced miles in my build up. Fast long runs, very long intervals (4x3k; 3X4k; etc.) and big tempos (10mi mp) all seemed to get me ready to run that last 10k all out.
Fueling never seemed to make a difference for me. I ran a smaller marathon that was a two loop course. They ran out of gatorade on the second lap and I had no GU. I ran the last 13 mi on water and still ran within 1 min of my lifetime PR.