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main.py

t1 = ()
t2 = tuple()

reveal_type(t1)   # tuple[()]
reveal_type(t2)   # tuple[Any, ...]


foo = lambda: list(t1)
bar = lambda: list(t2)
qux = lambda: list(tuple())


reveal_type(foo)  # () -> list[Any]
reveal_type(bar)  # () -> list[Any]
reveal_type(qux)  # () -> list[Any]