The only reason to use a fragment (the hashtag part of a URL is called a fragment) as your anchor, is that you're adding that link solely for the purpose of tying it to a DOM event (like an onclick event). There's better ways to do this in modern web programming, but it's still possible to see some old school sites doing
By definition, fragments exist solely for the client. Your web server will not log them. Google Analytics does not natively track them. So clicking on an empty fragment like that will just take you back to the top of your page (provided the JS doesn't stop the event). There's nothing to track. But there's something interesting to note here
Google can actually do some basic JS and it will recognize this bad attempt at link obfuscation as an actual link. So if you have links similar to this (which is not recommended) then those links will be counted as links. Be aware of this if you're worried about backlinks.