is_record(A, a, 0) crashes erlc

[ilya-klyuchnikov]

Describe the bug
Expressions in the form is_record(A, a, 0) crashes erlc.

To Reproduce

-module(rec).
-export([foo/1]).
foo(A) -> is_record(A, a, 0).

erlc rec.erl
Function: foo/1
Sub pass ssa_opt_type_start
rec.erl: internal error in pass beam_ssa_opt:
exception error: no match of right hand side value false
  in function  beam_ssa_type:simplify/2 (beam_ssa_type.erl, line 1283)
  in call from beam_ssa_type:simplify/5 (beam_ssa_type.erl, line 1065)
  in call from beam_ssa_type:sig_is/7 (beam_ssa_type.erl, line 309)
  in call from beam_ssa_type:sig_bs/8 (beam_ssa_type.erl, line 251)
  in call from beam_ssa_type:sig_function_1/4 (beam_ssa_type.erl, line 220)
  in call from beam_ssa_type:do_sig_function/4 (beam_ssa_type.erl, line 168)
  in call from beam_ssa_type:sig_function/4 (beam_ssa_type.erl, line 159)
  in call from beam_ssa_type:signatures_1/3 (beam_ssa_type.erl, line 147)

Expected behavior
No erlc crash

Affected versions
OTP 26, OTP 25, ...

[Shaienn]

Does it make sense with Size == 0?

Eshell V13.2.2  (abort with ^G)
1> size({a}).
1
2> size({}). 
0