That is an excellent point, @muccini.ivan, and one which should save some little headaches for non-residents who just have income from employment. (There are some “exceptions to the exceptions,” but they’re for unusual scenarios...)
One complication which is sometimes missing from discussions like this (in case someone comes along to whom this applies) is that treaty benefits are generally available when you’re a non-resident of a country where you’re staying, but not once you’re a “resident for tax purposes.”
The existence of “exceptions to savings clauses” in treaties can change this, and it’s also possible to continue characterizing yourself as a U.S. non-resident (with treaty benefits) according to other rules (with possible non-tax implications, as well as the requirement to continue using Form 1040NR). But the important consideration is that everything must be revisited at this point.
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