The example also shows a call to a different translation unit. There's no code for passing the empty struct. There's also none for handling it, as you can see from the assembly output.
The one byte rule does nothing here, because its value is undefined and its address not observable.
edit: if you find a case where an empty struct parameter causes code to be emitted, let's consider filing bugs.
Oops, I did miss that, but this seems to be compiler or calling convention specific. x86_64 gcc 9.1, linked, shows no difference. However arm64 gcc 8.2 and x86-64 clang show a difference.
You can have a look here: https://godbolt.org/z/DmeYL-