"FAPI element '#type' is set to 'markup' (default), '#value' only accepts filtered text" rule bug

The following file (also attached to the post):

/**
 * @file
 * File description.
 */

/**
 * Implementation of hook_form_alter().
 */
function hook_form_alter(&$form, &$form_state, $form_id) {
  global $user;
  $form['txt1'] = array(
    '#value' => $user->uid,
  );

  $form['txt2'] = array(
    '#value' => $user->name,
  );

// Some code.

}

produces one warning:

Line 22: Potential problem: when FAPI element '#type' is set to 'markup' (default), '#value' only accepts filtered text, be sure to use check_plain(), filter_xss() or similar to ensure your $variable is fully sanitized.
}

There are several problems with this warning:
1. Only one warning is issued regardless of number of incorrect code instances.
2. Line is always the last line in the function. There can be any amount of code between the actual erroneous line and the reported line so it's not so easy to find out where the mistake is. At first it looks like false positive.