Orphan PO distribution lines in PO_LINE_DIST_NP

Our sales tax configuration is Non Prorated and we are seeing this issue currently that PO_LINE_DIST_NP table has extra rows for PO distribution lines (and with budget status ="Bypass") that don't exist in PO_LINE_DISTRIB. We suspect that this might trigger when user deletes a distribution lines and switches between sales tax applicability of a line(Makes it tax exempt from tax applicable) but I couldn't replicate it. Has anyone encountered it or any insights?

we are using below sql to identify impacted data -

select * from ps_po_line_dist_np A JOIN PS_PO_HDR B ON A.PO_ID=B.PO_ID where A.budget_line_status = 'B' AND A.DST_ACCT_TYPE = 'STX' AND (A.PO_ID, A.LINE_NBR,A.DISTRIB_LINE_NUM) NOT IN (