Error in parsing AND r/m32, imm8 about binexport HOT 1 OPEN

I find this comment in binexport code (ida/metapc.cc:HandleImmediate).
// By default IDA will perform a sign/zero extension, returning a 32 bit
// operand size even when the encoding only contains an 8 bit value. This is
// consistent with what the CPU actually computes, but not with the intel
// opcode specification. BeaEngine follows the intel convention, leading to
// lots of spurious diffs between the two disassemblers. This here is an
// attempt at undoing the sign extension.

But if binexport use F0 instead of 0FFFFFFF0h in this case, we have an error while interprets the reil code.

from binexport.