Given that the reserved value is IT's scrambled edit timer, and a value of 0 corresponds to about 56,000 hours spent in Impulse Tracker editing the file, I think it will take a while until we see such a file...
BTW, I just updated the explanation about the IT bug above, in case it was confusing anyway: When deleting a sample, the bug causes the sample length to remain set to a non-zero value, but the "sample data present" flag is unset.
I should also mention that IT only stores the edit timer in the "reserved" field starting from IT 2.07 onwards, so the sample flag should probably always be respected if the "cwtv" value is 0x0206 or lower.