<select
    <?php echo $view['form']->block($form, 'widget_attributes') ?>
    <?php if ($multiple): ?> multiple="multiple"<?php endif ?>
>
    <?php if (null !== $empty_value): ?><option <?php if ($required):?> disabled="disabled"<?php if (empty($value) && "0" !== $value): ?> selected="selected"<?php endif ?><?php else: ?> value=""<?php endif?>><?php echo $view->escape($view['translator']->trans($empty_value, array(), $translation_domain)) ?></option><?php endif; ?>
    <?php if (count($preferred_choices) > 0): ?>
        <?php echo $view['form']->block($form, 'choice_widget_options', array('choices' => $preferred_choices)) ?>
        <?php if (count($choices) > 0 && null !== $separator): ?>
            <option disabled="disabled"><?php echo $separator ?></option>
        <?php endif ?>
    <?php endif ?>
    <?php echo $view['form']->block($form, 'choice_widget_options', array('choices' => $choices)) ?>
</select>

<select
    <?php echo $view['form']->block($form, 'widget_attributes') ?>
    <?php if ($multiple): ?> multiple="multiple"<?php endif ?>
>
    <?php if (null !== $empty_value): ?><option value=""<?php if ($required):?> disabled="disabled"<?php if (empty($value) && "0" !== $value): ?> selected="selected"<?php endif ?><?php endif?>><?php echo $view->escape($view['translator']->trans($empty_value, array(), $translation_domain)) ?></option><?php endif; ?>
    <?php if (count($preferred_choices) > 0): ?>
        <?php echo $view['form']->block($form, 'choice_widget_options', array('choices' => $preferred_choices)) ?>
        <?php if (count($choices) > 0 && null !== $separator): ?>
            <option disabled="disabled"><?php echo $separator ?></option>
        <?php endif ?>
    <?php endif ?>
    <?php echo $view['form']->block($form, 'choice_widget_options', array('choices' => $choices)) ?>
</select>

Revert "[Form] Remove "value" attribute on empty_value option"
Revert "[Form] Remove "value" attribute on empty_value option"

This reverts commit 9e849eb78bcc668a2b8aad39cb47e2ad32c73a47.

Reasons for the revert:

* https://github.com/symfony/symfony/issues/8478
* https://github.com/symfony/symfony/issues/8526
