I have seen this problem on three machines where I used my config, two fresh installs of non-native-comp emacs@28, and one where I previously was using emacs@27 with no problems, and then installed emacs@28 with native comp.

I use the following config for `tramp-theme':

```
(setq tramp-theme-face-remapping-alist '(;; (nil "^root$" (fringe (:inherit fringe :inverse-video t)))
(nil "^root$" (default (:background "lavenderblush")))
(nil "^root$" (hl-line (:background "mistyrose") hl-line))
(".*" "eva" (default (:background "mintcream")))
(".*" "eva" (hl-line (:background "azure") hl-line))
(".*" "zii" (default (:background "honeydew")))
(".*" "zii" (hl-line (:background "azure") hl-line))
("^foo$" nil (dired-directory (:background "Red")))
("^foo$" nil (eshell-prompt (:foreground "White")))
("^bar$" nil (default (:background "Green")))
("^bar$" nil (dired-directory (:background "Green")))))
```

And enable the theme with:
```
(progn (load-theme 'tramp t t)
(enable-theme 'tramp))
```


In GNU Emacs 28.0.50 (build 1, x86_64-apple-darwin20.3.0, NS appkit-2022.30 Version 11.2.1 (Build 20D75))
 of 2021-09-21 built on Fereidoons-MacBook-Pro.local
System Description:  macOS 11.2.1

Configured using:
 'configure --disable-dependency-tracking --disable-silent-rules
 --enable-locallisppath=/usr/local/share/emacs/site-lisp
 --infodir=/usr/local/Cellar/emacs-plus@28/28.0.50/share/info/emacs
 --prefix=/usr/local/Cellar/emacs-plus@28/28.0.50 --with-xml2
 --with-gnutls --with-native-compilation --without-dbus
 --with-imagemagick --with-modules --with-rsvg --with-xwidgets --with-ns
 --disable-ns-self-contained 'CFLAGS=-I/usr/local/opt/gcc/include
 -I/usr/local/opt/libgccjit/include -I/usr/local/opt/gmp/include
 -I/usr/local/opt/jpeg/include' 'LDFLAGS=-L/usr/local/lib/gcc/11
 -I/usr/local/opt/gcc/include -I/usr/local/opt/libgccjit/include
 -I/usr/local/opt/gmp/include -I/usr/local/opt/jpeg/include''

Configured features:
ACL GIF GLIB GMP GNUTLS IMAGEMAGICK JPEG JSON LCMS2 LIBXML2 MODULES
NATIVE_COMP NOTIFY KQUEUE NS PDUMPER PNG RSVG THREADS TIFF
TOOLKIT_SCROLL_BARS XIM XWIDGETS ZLIB

Important settings:
  value of $LC_ALL: en_US.UTF-8
  value of $LANG: en_US.UTF-8
  locale-coding-system: utf-8-unix