Description:
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As seen in script https://3v4l.org/egsEi a simple stream filter is created. It outputs some debug information on php_user_filter::onCreate, php_user_filter::onClose and on each call to php_user_filter::filter.

The stream filter is then attached to streams based on 

a) tmpfile()
b) a php://temp stream
c) a php://memory stream

While a) and c) produce the correct result in all PHP versions, b) behaves differently on PHP 7.2.0 - 7.2.33, 7.3.0 - 7.3.21, 7.4.0 - 7.4.9, 8.0.0alpha1 - beta1 (according to https://3v4l.org). 

As seen from the output the stream filter attached to the php://temp stream is only called twice (b) while in the other examples it's called three times (a and c) - with 0 bytes left to consume but $closing = true on the last call. The "$closing = true" call is missing when using a php://temp (b). 
Older versions of PHP (5.5.21 - 5.5.38, 5.6.5 - 5.6.40, 7.0.0 - 7.0.33, 7.1.0 - 7.1.33) do not show this kind of behaviour, while even older ones (5.3.29, 5.4.19 - 5.4.45, 5.5.1 - 5.5.20, 5.6.0 - 5.6.4) show the same behaviour even on php://memory streams (c). 

I'm not sure but this one may be related to #68948 (https://bugs.php.net/bug.php?id=68948) and it might even be a duplicate of #77069 (https://bugs.php.net/bug.php?id=77069).

Test script:
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https://3v4l.org/egsEi

Expected result:
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tmpfile()
filter onCreate
filtered 8192 bytes.
filtered 128 bytes.
filtered 0 bytes and closing.
A...A // shortened - 8320 bytes
filter onClose


php://temp
filter onCreate
filtered 8192 bytes.
filtered 128 bytes.
filtered 0 bytes and closing.
A...A // shortened - 8320 bytes
filter onClose


php://memory
filter onCreate
filtered 8192 bytes.
filtered 128 bytes.
filtered 0 bytes and closing.
A...A // shortened - 8320 bytes
filter onClose


Actual result:
--------------
tmpfile()
filter onCreate
filtered 8192 bytes.
filtered 128 bytes.
filtered 0 bytes and closing.
A...A // shortened - 8320 bytes
filter onClose


php://temp
filter onCreate
filtered 8192 bytes.
filtered 128 bytes.
A...A // shortened - 8320 bytes
filter onClose


php://memory
filter onCreate
filtered 8192 bytes.
filtered 128 bytes.
filtered 0 bytes and closing.
A...A // shortened - 8320 bytes
filter onClose