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Yes, it happens when someone places a proxy somewhere, and then leaves the game. The proxy is still there and can kill you, but since he is no longer in the game, he doesn't get the kill and you don't get the death.
I have been shot at and died, like the screen went black and the blood came down my screen and everything but then I spawn where I died like I havn't been killed and my health is really low. It shows I have 0 deaths.