Note: At the judges request here, this downgraded issue from the same warden has been included in this report for completeness.
https://github.com/code-423n4/2023-11-panoptic/blob/f75d07c345fd795f907385868c39bafcd6a56624/contracts/tokens/ERC1155Minimal.sol#L110-L117
https://github.com/code-423n4/2023-11-panoptic/blob/f75d07c345fd795f907385868c39bafcd6a56624/contracts/tokens/ERC1155Minimal.sol#L163-L170
ERC1155Minimal contract and SemiFungiblePositionManager dont comply with ERC1155 token standard.
SemiFungiblePositionManager is the ERC1155 version of Uniswaps NonFungiblePositionManager contract and it is stated that SemiFungiblePositionManager should comply with the ERC1155.
EIP-1155 and all the rules for this token standard can be found here:
https://eips.ethereum.org/EIPS/eip-1155
Lets check safeTransferFrom rules:
However, ERC1155Minimal contract does not revert when to is zero address. This contract is modified from the Solmate to be more gas efficient, but the transfer to zero address is missed while modifying.
Here is the ERC1155Minimal contract:  
As you can see above, there is no check regarding to address being zero, which is not EIP-compliant.
The EIP-compliant version of Solmate can be seen here:  
The EIP-compliant version on OpenZeppelin can be seen here:  
The code snippet below shows successful transfer action to zero address.
You can use protocols test suite to run it
Result after running the test:
Revert if to address is zero to comply with ERC1155 token standard.
