Why is this an issue?

There’s no point in creating an array solely for the purpose of passing it to a params parameter. Simply pass the elements directly. They will be consolidated into an array automatically.

Noncompliant code example

public void Base()
{
    Method(new string[] { "s1", "s2" }); // Noncompliant: unnecessary
    Method(new string[] { });            // Noncompliant
    Method(new string[12]);              // Compliant
}

public void Method(params string[] args)
{
    // ...
}

Compliant solution

public void Base()
{
    Method("s1", "s2");
    Method();
    Method(new string[12]);
}

public void Method(params string[] args)
{
    // ...
}