inherit_slots() uses:

        /* Inherit tp_vectorcall_offset only if tp_call is not overridden */
        if (!type->tp_call) {
            COPYSLOT(tp_vectorcall_offset);
        }

PyType_Ready() contains the following assertion:

    /* Consistency checks for PEP 590:
     * - Py_TPFLAGS_METHOD_DESCRIPTOR requires tp_descr_get
     * - _Py_TPFLAGS_HAVE_VECTORCALL requires tp_call and
     *   tp_vectorcall_offset > 0
     * To avoid mistakes, we require this before inheriting.
     */
    if (type->tp_flags & Py_TPFLAGS_METHOD_DESCRIPTOR) {
        _PyObject_ASSERT((PyObject *)type, type->tp_descr_get != NULL);
    }
    if (type->tp_flags & _Py_TPFLAGS_HAVE_VECTORCALL) {
        _PyObject_ASSERT((PyObject *)type, type->tp_vectorcall_offset > 0);
        _PyObject_ASSERT((PyObject *)type, type->tp_call != NULL);
    }

I understand that tp_vectorcall_offset=0 is fine and the expected value for a type which doesn't have the flag _Py_TPFLAGS_HAVE_VECTORCALL.