Good question, I've never considered it before...
i've just assumed the platform will play fair and I'm pleased to find it does!
System.debug('Before DmlStatements : ' + Limits.getLimitDmlStatements());
System.debug('Before DmlRows : ' + Limits.getDmlRows());
insert new List<Account>();
System.debug('After DmlStatements : ' + Limits.getLimitDmlStatements());
System.debug('After DmlRows : ' + Limits.getDmlRows());
Results in a successful completion and confirmation of no governor usage.
09:00:14.185 (5185191000)|USER_DEBUG|[1]|DEBUG|Before DmlStatements : 150
09:00:14.185 (5185303000)|USER_DEBUG|[2]|DEBUG|Before DmlRows : 0
09:00:14.185 (5185553000)|SYSTEM_CONSTRUCTOR_ENTRY|[3]|()
09:00:14.185 (5185606000)|SYSTEM_CONSTRUCTOR_EXIT|[3]|()
09:00:14.185 (5185933000)|USER_DEBUG|[4]|DEBUG|After DmlStatements : 150
09:00:14.186 (5186055000)|USER_DEBUG|[5]|DEBUG|After DmlRows : 0