- instead of throwing exception, return empty sequence

if the dist is not on the filie system

src/_pytest/config/__init__.py

@@ -1125,11 +1125,21 @@ class Config:
             # We don't autoload from setuptools entry points, no need to continue.
             return
 
+        def _get_files(dist):
+            #dist.files does not make sense for dists
+            #who are not stored on a filesystem
+            #at least pyoxidizer does throw a
+            #not implemented assertion in this case
+            try:
+                return dist.files 
+            except NotImplementedError:
+                return []
+
         package_files = (
             str(file)
             for dist in importlib_metadata.distributions()
             if any(ep.group == "pytest11" for ep in dist.entry_points)
-            for file in dist.files or []
+            for file in _get_files(dist) or []
         )
 
         for name in _iter_rewritable_modules(package_files):