In the ACT test case below the ARIA label does go into the accessibility tree in Chrome and FF, so the accessible name is not empty. Although the developer may be confused because alt="" was added in their source code, perhaps thinking or hoping it would mark the img as decorative, but it wasn't, due to the alt attribute being ignored/overridden by the aria attribute because of the accessible name calculation spec for browsers.
Failed Example 2 Open in a new tab
This img element is marked as decorative through its empty alt attribute but has a non-empty aria-labelledby attribute causing it to be included in the accessibility tree with its implicit role of img.
<img src="/test-assets/shared/w3c-logo.png" alt="" aria-labelledby="label" />
<span hidden id="label">W3C logo</span>
Perhaps the implementers should report a warning or recommendation notifying the developer of the contradiction.
ACT should clarify why the Failed 2 above is a valid fail test case for ACT ruleID 46ca7f: Element marked as decorative is not exposed - see label (accessible name) results in accessibility tree in browsers
Other references:
IBM Equl Access Accessibility Checker IBMa/equal-access#2013