efcore: False positive "Skip/Take without OrderBy" when using SplitQuery

When using .UseQuerySplittingBehavior(QuerySplittingBehavior.SplitQuery) we get a the following warning

The query uses a row limiting operator ('Skip'/'Take') without an 'OrderBy' operator. This may lead to unpredictable results.

even without really applying and row limiting operation.

Repro: Configuration:

p_serviceCollection.AddDbContext<T>(
    options =>
    {
        options.ConfigureWarnings(w =>
            w.Throw(CoreEventId.RowLimitingOperationWithoutOrderByWarning)); // Configured to throw instead of warn
        options.UseSqlServer(Configuration[$"Database:{p_dbName}:ConnectionString"],
            b =>
            {
                b.UseQuerySplittingBehavior(QuerySplittingBehavior.SplitQuery); // TOGGLE THIS BY COMMENTING
                b.MigrationsAssembly("Application");
            });
    });

Query:

var user = await m_context.AccountUsers
    .Include(u => u.ProfilePicture)
    .Include(u => u.EmailDetails)
    .Include(u => u.UserGroups)
    .ThenInclude(ug => ug.AccountGroup)
    .SingleOrDefaultAsync(u => u.Id == p_userId);

As far as I recall, SingleOrDefault{Async} is not a row limiting (FirstOrDefault{Async} is), and as you can see, there is no Skip/Take here.

EF Core version 5.0.1 Database provider: Microsoft.EntityFrameworkCore.SqlServer Target framework: .NET 5.0.1 Operating system: Win 10 x64