$P:$ Given that $A=\begin{bmatrix} 0&5 \\0 & 7\end{bmatrix}$
If this matrix have LU-decomposition, then $|A|_{1\times1}\neq0$ and $|A|_{2\times2}\neq0$
Here $|A|_{1\times1}=0$ and $|A|_{2\times2}=0$
So, this is not LU-decomposition.
$Q:$ Given that $B=\begin{bmatrix} 0&0 \\2 & 5\end{bmatrix}$
If this matrix have LU-decomposition, then $|B|_{1\times1}\neq0$ and $|B|_{2\times2}\neq0$
Here $|B|_{1\times1}=0$ and $|B|_{2\times2}=0$
So, this is not LU-decomposition.
So, $P$ False and $Q$ are True.