Like everyone else, do not rely on undefined behavior. However, since you requested a specific counterexample for Python 2.6, here it is:
>>> s = u"\xff".encode('ascii', 'ignore')
>>> s
''
>>> id(s)
10667744
>>> id("")
10666064
>>> s == ""
True
>>> s is ""
False
>>> type(s) is type("")
True
, Python 2.6 , , - , , . , , . , Python 2.7.