Why is this an issue?

Redundant parentheses are simply wasted keystrokes, and should be removed.

Noncompliant code example

[MyAttribute()] //Noncompliant
class MyClass
{
  public int MyProperty { get; set; }
  public static MyClass CreateNew(int propertyValue)
  {
    return new MyClass() //Noncompliant
    {
      MyProperty = propertyValue
    };
  }
}

Compliant solution

[MyAttribute]
class MyClass
{
  public int MyProperty { get; set; }
  public static MyClass CreateNew(int propertyValue)
  {
    return new MyClass
    {
      MyProperty = propertyValue
    };
  }
}