How light can an input be?

In the bitcoin-core reference client, CFeeRate::GetFee is a function of num_bytes. What is the smallest amount of num_bytes that a TxIn can be in practice as it pertains to calculating that inputs effective value? The reason I ask is that there are some test cases in the core wallet that use 150 bytes which seems unrealistic. The transaction calculator shows taproot as the most compact at 57.5 vB or 230 bytes I believe. The reason why 150 bytes is problematic is that it's difficult to faithfully reproduce that calculation using the rust-bitcoin framework for example, since the effective_value calculation implies at least inputs of 160 bytes due to the output and sequence size implicit in all effective_value calculations. Of course, a test could be made for 160 bytes instead which would probably have identical results, although I'm mostly curious why 150 bytes was selected here and if there's some practical oversight in the rust-bitcoin effective-value calculation.



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