Brzozowki's algorithm doesn't work for this corner case
I have looked into some other corner cases and have a tentative answer: when we are doing the determinization after reversal, there is a corner case where in the DFA before reversal, some states cannot be reached  by applying any word to the initial state (two possibilities: the initial state cannot go back to itself or we are adding a state as the new initial state, because when we are doing reversal, there are 2 or more final states). In these cases, two sets are considered the same set if the only differences between them are the "unreachable" states before reversal.

I think we can prove that by reversing the proof process in the link cited in the question.