GHC 9.0.1-rc1: Incorrect warning -Wincomplete-patterns when using Template Haskell

Compiling the following example from the documentation of the gitrev library:

{-# LANGUAGE TemplateHaskell #-}

import Development.GitRev

panic :: String -> a
panic msg = error panicMsg
  where panicMsg =
          concat [ "[panic ", $(gitBranch), "@", $(gitHash)
                 , " (", $(gitCommitDate), ")"
                 , " (", $(gitCommitCount), " commits in HEAD)"
                 , dirty, "] ", msg ]
        dirty | $(gitDirty) = " (uncommitted files present)"
              | otherwise   = ""

main = panic "oh no!"

generates the following invalid warning:

Example.hs:12:17: warning: [-Woverlapping-patterns]
    Pattern match is redundant
    In an equation for ‘dirty’: dirty | (False) = ...
   |
12 |         dirty | $(gitDirty) = " (uncommitted files present)"
   |                 ^^^^^^^^^^^

The above warning is not generated with GHC 8.10.3.