This is similar to #21352, #20270, #18831, #18161, but they have all been closed/fixed, and this is happening again on master as of the [last CI run](https://github.com/bitcoin/bitcoin/runs/2928080250):
```bash
122/210 - feature_backwards_compatibility.py --descriptors failed, Duration: 68 s
stdout:
2021-06-28T03:28:48.903000Z TestFramework (INFO): Initializing test directory /tmp/cirrus-build/ci/scratch/test_runner/test_runner_₿_🏃_20210628_031620/feature_backwards_compatibility_97
2021-06-28T03:28:52.381000Z TestFramework (INFO): Test wallet backwards compatibility...
2021-06-28T03:29:56.399000Z TestFramework (ERROR): JSONRPC error
Traceback (most recent call last):
  File "/tmp/cirrus-build/ci/scratch/build/bitcoin-x86_64-pc-linux-gnu/test/functional/test_framework/test_framework.py", line 128, in main
    self.run_test()
  File "/tmp/cirrus-build/ci/scratch/build/bitcoin-x86_64-pc-linux-gnu/test/functional/feature_backwards_compatibility.py", line 110, in run_test
    self.nodes[1].abandontransaction(tx3_id)
  File "/tmp/cirrus-build/ci/scratch/build/bitcoin-x86_64-pc-linux-gnu/test/functional/test_framework/coverage.py", line 47, in __call__
    return_val = self.auth_service_proxy_instance.__call__(*args, **kwargs)
  File "/tmp/cirrus-build/ci/scratch/build/bitcoin-x86_64-pc-linux-gnu/test/functional/test_framework/authproxy.py", line 146, in __call__
    raise JSONRPCException(response['error'], status)
test_framework.authproxy.JSONRPCException: Transaction not eligible for abandonment (-5)
2021-06-28T03:29:56.453000Z TestFramework (INFO): Stopping nodes
2021-06-28T03:29:56.723000Z TestFramework (WARNING): Not cleaning up dir /tmp/cirrus-build/ci/scratch/test_runner/test_runner_₿_🏃_20210628_031620/feature_backwards_compatibility_97
2021-06-28T03:29:56.724000Z TestFramework (ERROR): Test failed. Test logging available at /tmp/cirrus-build/ci/scratch/test_runner/test_runner_₿_🏃_20210628_031620/feature_backwards_compatibility_97/test_framework.log
2021-06-28T03:29:56.724000Z TestFramework (ERROR): 
2021-06-28T03:29:56.725000Z TestFramework (ERROR): Hint: Call /tmp/cirrus-build/ci/scratch/build/bitcoin-x86_64-pc-linux-gnu/test/functional/combine_logs.py '/tmp/cirrus-build/ci/scratch/test_runner/test_runner_₿_🏃_20210628_031620/feature_backwards_compatibility_97' to consolidate all logs
2021-06-28T03:29:56.725000Z TestFramework (ERROR): 
2021-06-28T03:29:56.725000Z TestFramework (ERROR): If this failure happened unexpectedly or intermittently, please file a bug and provide a link or upload of the combined log.
2021-06-28T03:29:56.725000Z TestFramework (ERROR): https://github.com/bitcoin/bitcoin/issues
2021-06-28T03:29:56.725000Z TestFramework (ERROR): 
```


if (t == OutputType::BECH32M) {
                    // Skip tapr
                    // TODO: Set
                    continue;
                }
                auto spk_manager = std::unique_ptr<DescriptorScriptPubKeyMan>(new DescriptorScriptPubKeyMan(*this));
                if (IsCrypted()) {
                    if (IsLocked()) {
                        throw std::runtime_error(std::string(__func__) + ": Waet is locked, cannot setup new descriptors");
                    }
                    if (!spk_manager->CheckDecryptionKey(vMasterKey) && !spk_manager->Encrypt(vMasterKey, nuptr)) {
                        throw std::runtime_error(std::string(__func__) + ": Could not encrypt new descriptors");
                    }
                }
                spk_manager->SetupDescriptorGeneration(master_key, t, internal);
                uint256 id = spk_manager->GetID();
                m_spk_managers[id] = std::move(spk_manager);
                AddActiveScriptPubKeyMan(id, t, internal);
            }
        }
    } else {
        ExternalSigner signer = ExternalSignerScriptPubKeyMan::GetExternalSigner();
        // TODO: add account parameter
        int account = 0;
        UniValue signer_res = signer.GetDescriptors(account);
        if (!signer_res.isObject()) throw std::runtime_error(std::string(__func__) + ": Unexpected result");
        bool internal : {false, true}) {
            const UniValue& descriptor_vals = find_value(signer_res, internal ? "internal" : "receive");
            if (!descriptor_vals.isArray()) throw std::runtime_error(std::string(__func__) + ": Unexpected result");
            const UniValue& desc_val : descriptor_vals.get_array().getValues()) {