CA1508 false positive & inconsistency

[RobSwDev]

Analyzer

Diagnostic ID: CA1508: Avoid dead conditional code

Analyzer source

SDK: Built-in CA analyzers in .NET 5 SDK or later

Version: [SDK 8.0.400]

Also repro'd when installing Version: 8.0.0 explicitly.

Describe the bug

Dead-code analysis shows false-positives.
In the attached example (& screenshot below) the methods CreateSomething and KreateSomething are identical, and can return null.
However, the analyser objects to the null check for the return value of one method, but not the other.

Steps To Reproduce

Load the attached solution into VS2022 and compile.

Expected behavior

No CA1508 warnings should be raised

Actual behavior

False positive warning is raised.

ConsoleApp1.zip

[A weird quirk is that the analyser does not show this false positive in the duplicate code in Program.cs, which uses the new console template. Is such code treated differently?]