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Are you saying that zero amount UTXOs are retained in the UTXO set?
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Yes, it is consensus-valid to create and spend UTXOs with an amount of 0. Therefore, any full node must retain them to not potentially be forked off the network.
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Mostly right, but…
…UTXOs are allowed to have an amount of 0 per consensus rules, the dust limit is also just a mempool policy.