As @ErikEJ found #21269 (comment)

OK, rowversion is never null, and always gets a value assigned by the database engine: A nonnullable rowversion column is semantically equivalent to a binary(8) column. A nullable rowversion column is semantically equivalent to a varbinary(8) column.

In our shaper when reading value of the column solely,
we generate checks but all checks are bypassed and we throw IndexOutOfRangeException.

dataReader.IsDBNull(0) ? default(Nullable<ulong>) : (Nullable<ulong>)dataReader.GetFieldValue<byte[]>(0) == null ? 0 : BitConverter.ToUInt64(
        value: NumberToBytesConverter<ulong>.ReverseLong(dataReader.GetFieldValue<byte[]>(0)), 
        startIndex: 0);

Method body of ReverseLong which generates the error

        private static byte[] ReverseLong(byte[] bytes)
            => new[] { bytes[7], bytes[6], bytes[5], bytes[4], bytes[3], bytes[2], bytes[1], bytes[0] };

May be we need to add customized converter for SqlServer in this case.