Yes, that is a curious twist in the calculation of dependent care benefits. When you go through the interview for dependent care benefits (which ends up being form 2441), you can claim a second child (if you have an eligible one) in the calculation, even if none of your benefits were spent on that child.
Look at Question 9 on "Child and Dependent Care Credit FAQs".
[Edited 2/13/2025 10:04 PST to update link above]
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