Is the empty problem (or its complement) Karp reducible to any problem in NP?
Of course there is.

Just take any non-trivial language $L$ (i.e., $L \neq \varnothing$ and $L \neq \Sigma^\ast$). Then there are concrete words $x \in L$ and $y \not\in L$.

To reduce $\varnothing$ to $L$, simply map everything to $y$. Then the input is in $\varnothing$ (which is false) if and only if $y \in L$ (which is also false). Hence, the reduction is correct.

For $\Sigma^\ast$, do the same but use $x$ instead.



As a note: I assume you are puzzled about $A$ being reduced to $B$. Obviously, in the statement you cite $B$ should at the very least be a non-trivial set (and it seems $\textbf{P} = \textbf{NP}$ is redundant, as Tom van der Zanden notes in the comments; in fact, the statement is rather fishy, see David Richerby's answer); note you cannot reduce non-trivial sets to $\varnothing$ or $\Sigma^\ast$ (and you cannot reduce either to one another, as David Richerby points out in the comments).