TFA makes exactly this point. The lemma that Dafny proves is true, the reversed one is not and Dafny can provide the counterexample (the empty list).
The conversion between `[]` and `0` is the flaw that is hard to reason about here and propagates through any code that interacts with it in a way that violates a programmers expectations.
But this is exactly the point - if you forgot about proving `ToBytes(FromBytes(bs)) == bs`, forgot about this edge case, and later tried to prove a function that implicitly relied on that fact - Dafny would let you know!