It shouldn't fire for non-anon inodes because on a (non-anon) file creation, security_transition_sid() is passed the parent directory SID as the second argument and we only assign task SIDs to /proc/pid directories, which don't support (userspace) file creation anyway.
However, in the absence of a matching type_transition rule, we'll end up defaulting to the task SID on the anon inode, and without a separate class we won't be able to distinguish it from a /proc/pid inode. So that might justify a separate anoninode or similar class.
This however reminded me that for the context_inode case, we not only want to inherit the SID but also the sclass from the context_inode. That is so that anon inodes created via device node ioctls inherit the same SID/class pair as the device node and a single allowx rule can govern all ioctl commands on that device.