That is an issue, and I know of one such example myself.My recollection is there was some discussion a while back (2010?) about the number of divers who died being found with empty tanks and whether or not they actually went OOG or if the tanks drained during/after the incident. I dont recall if there was an official consensus.
In this case a group of divers surfaced after a dive close to shore--no more than a standard swimming pool away. They talked briefly, and all still had plenty of air. Some went into shore on the surface, and some went in under water. One of them never made it. That diver was later found at just about the point they had surfaced and then submerged again, and the diver's tank was completely empty.