Can the sender of a message call be an empty account?

[hacker-DOM]

The Yellow Paper contains the following logic under message call:

If the message call is due to a contract, it must have code, hence it is not an empty account. If the message call is due to a transaction, then the nonce is at least 1 (see below under Transaction Execution) so the account cannot be empty..

Is there a case when the first case of Figure 1 is applicable?

[yperbasis]

Transaction sender might be an empty account; see PR #822.

[hacker-DOM]

Interesting. I'm guessing this is because in the past there was different logic for nonce incrementing? (Because as of the current logic of the Yellow Paper, the nonce get incremented before equation (109).)