GIN assumes that indexable operators are strict. This means that extractValue will not be called at all on a null item value (instead, a placeholder index entry is created automatically), and extractQuery will not be called on a null query value either (instead, the query is presumed to be unsatisfiable). Note however that null key values contained within a non-null composite item or query value are supported.
Read the upstream documentation. Report corrections through the PostgreSQL documentation form.