TypeError: Drupal\views\Plugin\views\field\EntityField::getValue(): Argument #1 ($values) must be of type Drupal\views\ResultRow, null given

Thanks @omar_emailat for reporting this.
I am going to commit into the dev branch the attached patch, that better addresses (imho) the use case that you report and that I couldn't reproduce (please next time provide also a way to reproduce the assumed bug you report ...).

I set this in Needs Review ... please QA and confirm that the attached patch solves this issue of you.