Assume that you have Microsoft SQL Server 2014 installed on a computer. When you run an update statistics statement on an index of a no-partitioned table that has statistics_incremental flag set to ON no matter the table is empty or not, an access violation occurs.
The expected behavior is that you were blocked when you create an index that has statistics_incremental set to ON on a no-partitioned table, even when the table is empty.
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Microsoft has confirmed that this is a problem in the Microsoft products that are listed in the "Applies to" section.