Count query issues 2 database calls

Assemblies affected
Microsoft.AspNetCore.OData 8.0.12

Describe the bug
When I call to this action:

/odata/Orders?$count=true&$top=0&$skip=0

I get an answer that is correct:

{"@odata.context":"https://gridblazorodata.azurewebsites.net/odata/$metadata#Orders","@odata.count":1031,"value":[]}

But the database is called twice:

1. to get the count value:

   SELECT COUNT_BIG(*) FROM [Orders] AS [o]
   

2. to get the the records, that in this case are null:

   SELECT [o].[OrderID], [o].[CustomerID], [o].[EmployeeID], [o].[Freight], [o].[OrderDate], [o].[RequiredDate], [o].[ShipAddress], 
       [o].[ShipCity], [o].[ShipCountry], [o].[ShipName], [o].[ShipPostalCode], [o].[ShipRegion], [o].[ShipVia], [o].[ShippedDate]
   FROM [Orders] AS [o]
   WHERE 0 = 1
   

The second database query should not be issued because the $top parameter is 0.

Reproduce steps
A simple controller to any table will reproduce this behavior:

    public class OrdersController : ODataController
    {
        private readonly NorthwindDbContext _context;

        public OrdersController(NorthwindDbContext context)
        {
            _context = context;
        }

        [EnableQuery]
        public IActionResult Get()
        {
            var repository = new OrdersRepository(_context);
            var orders = repository.GetAll();
            return Ok(orders);
        }
    }

Data Model
I use the Order table of the Northwind sample database

    public partial class Order
    {
        public Order()
        {
            this.OrderDetails = new HashSet<OrderDetail>();
        }
        [Key]
        [Required]
        public int OrderID { get; set; }
        [Required]
        public string CustomerID { get; set; }
        [Required]
        public int? EmployeeID { get; set; }
        public DateTime? OrderDate { get; set; }
        public DateTime? RequiredDate { get; set; }
        public DateTime? ShippedDate { get; set; }
        public int? ShipVia { get; set; }
        public decimal? Freight { get; set; }
        public string ShipName { get; set; }
        public string ShipAddress { get; set; }
        public string ShipCity { get; set; }
        public string ShipRegion { get; set; }
        public string ShipPostalCode { get; set; }
        public string ShipCountry { get; set; }
        [ForeignKey("CustomerID")]
        public virtual Customer Customer { get; set; }
        [ForeignKey("EmployeeID")]
        public virtual Employee Employee { get; set; }
        [JsonIgnore]
        public virtual ICollection<OrderDetail> OrderDetails { get; set; }
        [ForeignKey("ShipVia")]
        public virtual Shipper Shipper { get; set; }
    }

EDM (CSDL) Model

    public static IEdmModel GetEdmModel()
        {
            ODataConventionModelBuilder builder = new ODataConventionModelBuilder();
            builder.EntitySet<Order>("Orders");
            builder.EntitySet<Order>("OrdersWithErrors");
            builder.EntitySet<OrderDetail>("OrderDetails");
            builder.EntitySet<Customer>("Customers");
            builder.EntitySet<Employee>("Employees");
            builder.EntityType<Employee>().Ignore(r => r.Photo);
            builder.EntityType<Employee>().Property(r => r.Base64String);
            builder.EntitySet<Shipper>("Shippers");
            builder.EntitySet<Product>("Products");
            return builder.GetEdmModel();
        }

Expected behavior
A call to get only the number of records should only issue one database query, and no other query to get rows should be issued

Start with the [EnableQuery] action and the OData query-processing path for $count=true&$top=0&$skip=0. Reproduce the request against the Orders controller and inspect why the count query is followed by a WHERE 0 = 1 row query. Done means the response remains correct while only the count database query is issued.