errexit is not propagated into command substitutions, so you cannot do this:
set -e
OPTS=$(shopt -po)
set +e
eval "$OPTS"
but it is propagated into process substitutions.
set -e
# Backup restore commands into an array
declare -a OPTS
readarray -t OPTS < <(shopt -po)
set +e
# Restore options
declare cmd
for cmd in "${OPTS[@]}"; do
eval "$cmd"
done
Check:
$ shopt -po errexit
set -o errexit