ADDITIONAL SYSTEM INFORMATION :
Fedora Linux 39 64bit openjdk version "21" 2023-09-19

A DESCRIPTION OF THE PROBLEM :
I tried to create my own custom annotation and I wrote this (invalid) code:
  public String[] excludeModules() default new String[0];

I tried to compile this via maven and I could see exception from javac:
--- compiler:3.11.0:compile (default-compile) @ mavenproject1 ---
Changes detected - recompiling the module! :source
Compiling 3 source files with javac [debug release 21] to target/classes
An exception has occurred in the compiler (21). Please file a bug against the Java compiler via the Java bug reporting page (https://bugreport.java.com) after checking the Bug Database (https://bugs.java.com) for duplicates. Include your program, the following diagnostic, and the parameters passed to the Java compiler in your report. Thank you.
java.lang.NullPointerException: Cannot invoke "com.sun.tools.javac.util.List.nonEmpty()" because "l" is null
at jdk.compiler/com.sun.tools.javac.comp.Annotate.getAnnotationArrayValue(Annotate.java:710)
at jdk.compiler/com.sun.tools.javac.comp.Annotate.attributeAnnotationValue(Annotate.java:553)
at jdk.compiler/com.sun.tools.javac.comp.Annotate.enterDefaultValue(Annotate.java:317)
at jdk.compiler/com.sun.tools.javac.comp.Annotate.lambda$annotateDefaultValueLater$2(Annotate.java:295)
at jdk.compiler/com.sun.tools.javac.comp.Annotate.flush(Annotate.java:191)
at jdk.compiler/com.sun.tools.javac.comp.Annotate.unblockAnnotations(Annotate.java:144)
at jdk.compiler/com.sun.tools.javac.comp.Annotate.enterDone(Annotate.java:157)
at jdk.compiler/com.sun.tools.javac.main.JavaCompiler.enterDone(JavaCompiler.java:1819)
at jdk.compiler/com.sun.tools.javac.main.JavaCompiler.enterTrees(JavaCompiler.java:1076)
at jdk.compiler/com.sun.tools.javac.main.JavaCompiler.compile(JavaCompiler.java:949)
at jdk.compiler/com.sun.tools.javac.api.JavacTaskImpl.lambda$doCall$0(JavacTaskImpl.java:104)
at jdk.compiler/com.sun.tools.javac.api.JavacTaskImpl.invocationHelper(JavacTaskImpl.java:152)
at jdk.compiler/com.sun.tools.javac.api.JavacTaskImpl.doCall(JavacTaskImpl.java:100)
at jdk.compiler/com.sun.tools.javac.api.JavacTaskImpl.call(JavacTaskImpl.java:94)
at org.codehaus.plexus.compiler.javac.JavaxToolsCompiler.compileInProcess(JavaxToolsCompiler.java:136)
at org.codehaus.plexus.compiler.javac.JavacCompiler.performCompile(JavacCompiler.java:183)
at org.apache.maven.plugin.compiler.AbstractCompilerMojo.execute(AbstractCompilerMojo.java:1140)
at org.apache.maven.plugin.compiler.CompilerMojo.execute(CompilerMojo.java:193)
at org.apache.maven.plugin.DefaultBuildPluginManager.executeMojo(DefaultBuildPluginManager.java:126)
at org.apache.maven.lifecycle.internal.MojoExecutor.doExecute2(MojoExecutor.java:328)
at org.apache.maven.lifecycle.internal.MojoExecutor.doExecute(MojoExecutor.java:316)
at org.apache.maven.lifecycle.internal.MojoExecutor.execute(MojoExecutor.java:212)
at org.apache.maven.lifecycle.internal.MojoExecutor.execute(MojoExecutor.java:174)
at org.apache.maven.lifecycle.internal.MojoExecutor.access$000(MojoExecutor.java:75)
at org.apache.maven.lifecycle.internal.MojoExecutor$1.run(MojoExecutor.java:162)
at org.apache.maven.plugin.DefaultMojosExecutionStrategy.execute(DefaultMojosExecutionStrategy.java:39)
at org.apache.maven.lifecycle.internal.MojoExecutor.execute(MojoExecutor.java:159)
at org.apache.maven.lifecycle.internal.LifecycleModuleBuilder.buildProject(LifecycleModuleBuilder.java:105)
at org.apache.maven.lifecycle.internal.LifecycleModuleBuilder.buildProject(LifecycleModuleBuilder.java:73)
at org.apache.maven.lifecycle.internal.builder.singlethreaded.SingleThreadedBuilder.build(SingleThreadedBuilder.java:53)
at org.apache.maven.lifecycle.internal.LifecycleStarter.execute(LifecycleStarter.java:118)
at org.apache.maven.DefaultMaven.doExecute(DefaultMaven.java:261)
at org.apache.maven.DefaultMaven.doExecute(DefaultMaven.java:173)
at org.apache.maven.DefaultMaven.execute(DefaultMaven.java:101)
at org.apache.maven.cli.MavenCli.execute(MavenCli.java:906)
at org.apache.maven.cli.MavenCli.doMain(MavenCli.java:283)
at org.apache.maven.cli.MavenCli.main(MavenCli.java:206)
at java.base/jdk.internal.reflect.DirectMethodHandleAccessor.invoke(DirectMethodHandleAccessor.java:103)
at java.base/java.lang.reflect.Method.invoke(Method.java:580)
at org.codehaus.plexus.classworlds.launcher.Launcher.launchEnhanced(Launcher.java:283)
at org.codehaus.plexus.classworlds.launcher.Launcher.launch(Launcher.java:226)
at org.codehaus.plexus.classworlds.launcher.Launcher.mainWithExitCode(Launcher.java:407)
at org.codehaus.plexus.classworlds.launcher.Launcher.main(Launcher.java:348)
Annotation processing is enabled because one or more processors were found
  on the class path. A future release of javac may disable annotation processing
  unless at least one processor is specified by name (-processor), or a search
  path is specified (--processor-path, --processor-module-path), or annotation
  processing is enabled explicitly (-proc:only, -proc:full).
  Use -Xlint:-options to suppress this message.
  Use -proc:none to disable annotation processing.
------------------------------------------------------------------------
BUILD FAILURE
------------------------------------------------------------------------
Total time: 0.411 s
Finished at: 2023-11-07T22:31:16+01:00

This exception I can see only if there is some annotation processor for example I used one from querydsl project.

STEPS TO FOLLOW TO REPRODUCE THE PROBLEM :
1) recreate a maven project from attached source codes (3 java files + pom.xml)
2) mvn clean install

EXPECTED VERSUS ACTUAL BEHAVIOR :
EXPECTED -
Compilation error that I cannot create default value with a new keyword.
ACTUAL -
Exception from javac

---------- BEGIN SOURCE ----------
<pom.xml>
<?xml version="1.0" encoding="UTF-8"?>
<project xmlns="http://maven.apache.org/POM/4.0.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://maven.apache.org/POM/4.0.0 http://maven.apache.org/xsd/maven-4.0.0.xsd">
  <modelVersion>4.0.0</modelVersion>
  <groupId>com.mycompany</groupId>
  <artifactId>mavenproject1</artifactId>
  <version>1.0-SNAPSHOT</version>
  <packaging>jar</packaging>
  <properties>
    <project.build.sourceEncoding>UTF-8</project.build.sourceEncoding>
    <maven.compiler.source>21</maven.compiler.source>
    <maven.compiler.target>21</maven.compiler.target>
    <exec.mainClass>com.mycompany.mavenproject1.Mavenproject1</exec.mainClass>
  </properties>
  <dependencies>
    <dependency>
      <groupId>com.querydsl</groupId>
      <artifactId>querydsl-apt</artifactId>
      <classifier>jakarta</classifier>
      <version>5.0.0</version>
    </dependency>
    <dependency>
      <groupId>jakarta.persistence</groupId>
      <artifactId>jakarta.persistence-api</artifactId>
      <version>3.1.0</version>
      <type>jar</type>
    </dependency>
  </dependencies>
  <build>
    <plugins>
      <plugin>
        <groupId>org.apache.maven.plugins</groupId>
        <artifactId>maven-compiler-plugin</artifactId>
        <version>3.11.0</version>
        <configuration>
          <encoding>UTF8</encoding>
          <release>21</release>
        </configuration>
        <inherited>true</inherited>
      </plugin>
    </plugins>
  </build>
</project>

<TestAnnotation.java>
package com.mycompany.mavenproject1;

import java.lang.annotation.ElementType;
import java.lang.annotation.Retention;
import java.lang.annotation.RetentionPolicy;
import java.lang.annotation.Target;
import org.springframework.boot.test.context.SpringBootTest;

@Retention(RetentionPolicy.RUNTIME)
@Target({ElementType.TYPE})
public @interface TestAnnotation {

  public String[] excludeModules() default new String[0];
}

<Test.java>
package com.mycompany.mavenproject1;

@TestAnnotation
public class Test {
  
}

<TestEntity.java>
package com.mycompany.mavenproject1;

import jakarta.persistence.Column;
import jakarta.persistence.Entity;
import jakarta.persistence.Id;

@Entity
public class EntityTest {
  
  @Id
  @Column()
  private Long id;

  public Long getId() {
    return id;
  }

  public void setId(Long id) {
    this.id = id;
  }
  
}

---------- END SOURCE ----------

FREQUENCY : always