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I found the same problem.
Here is example of script :
--------------------------
$str = '<user id="1">
    <login><![CDATA[test]]></login>
    <gender>M</gender>
</user>';

    function tag_open($parser, $name, $attr) {  }
    function tag_close($parser, $name) {
        if ($name == 'user' )
            print_r(debug_backtrace());
    }

    $parser = xml_parser_create();
    xml_parser_set_option($parser, XML_OPTION_CASE_FOLDING, 0);
    xml_parser_set_option($parser, XML_OPTION_SKIP_WHITE, 1);
    xml_set_element_handler($parser, "tag_open", "tag_close");
    xml_parse($parser, $str);
--------------------------------




and this script output :
------
X-Powered-By: PHP/4.4.5-dev
Content-type: text/html

Array
(
    [0] => Array
        (
            [function] => tag_close
            [args] => Array
                (
                    [0] => Resource id #1
                    [1] => user
                )

        )

    [1] => Array
        (
            [file] => C:\usr\php4\a.php
            [line] => 19
            [function] => xml_parse
            [args] => Array
                (
                    [0] => Resource id #1
                    [1] => <user id="1">
    <login><![CDATA[test]]></login>
    <gender>M</gender>
</user>
                )

        )

)
----------

So first record of this dump haven't keys 'file' and 'line'.

Checked with this release: http://snaps.php.net/win32/php4-win32-STABLE-200609040430.zip

Still happens on PHP 7.4.14