If a block:
- Is after the last halving, so there is no subsidy
- Includes no non-coinbase transactions, so there are no fees
Must it include a coinbase transaction? If so, will it simply have no outputs?
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Every Bitcoin block is required to have a coinbase transaction, regardless of fees or subsidy.
Additionally, every transaction (including the coinbase), must have at least one output (possibly 0-valued), and at least one input (in the case of a coinbase, this isn't actually spending any actual UTXO, though).
In a block with 0 fees and 0 subsidy, this implies a coinbase transaction with only 0-value outputs.