https://www.youtube.com/watch?v=4JNXcadmq1c [youtube.com]
or maybe a feature in 16

mdavies
Hi,
I've found that this is related to the UVs of the box object. If you rotate them by 1 degree the bake works as expected. I will need to look a bit deeper, but I believe this is an issue with the tangent basis, which seems to be degenerate in some cases. Note that this issue only affects the tangent-space normals; all other bake channels work as expected.
The attached shows the working setup. I've also had success using a different UV layout for the box (try UV Unwrap, for example).
~M