Spurious incomplete record selector warning in pattern guard

The following program causes a spurious incomplete record selector warning to be emitted:

{-# OPTIONS_GHC -Wincomplete-record-selectors #-}

module T25749 where

data D = K0 | K1 { fld :: Int }

foo :: D -> Int
foo K0 = 3
foo d
  | let i = fld d
  = i

The application of the record field ‘fld’ may fail for the following constructors: K0

Note that small variations of this program don't cause any warnings, e.g.:

foo K0 = 3
foo d = let i = fld d in i

or

foo K0 = 3
foo d = i
  where i = fld d

GHC version: 9.10.1