Consider this class:

value class Empty {}

value class EmptyEmpty {
    @NullRestricted
    Empty e;
}

Then, EmptyEmpty is incorrectly calculated to have the size of 1. If it is contained in a class:

class Holder1 {
    @NullRestricted
    EmptyEmpty e;
    byte b;
}

Then Holder1 will have the field b at offset 13.