From the https://eips.ethereum.org/EIPS/eip-7928

SELFDESTRUCT (in-transaction): Accounts destroyed within a transaction
MUST be included in AccountChanges without nonce or code changes.
However, if the account had a positive balance pre-transaction, the balance
change to zero MUST be recorded. Storage keys within the self-destructed
contracts that were modified or read MUST be included as a storage_reads entry.

The storage read against the empty contract (zero storage) should also be
recorded in the BAL's readlist.