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): 
```


return waetInstance;
}
bool CWaet::AttachChain(const std::shared_ptr<CWaet>& waetInstance, interfaces::Chain& chain, bilingual_str& error, std::vector<bilingual_str>& warnings)
{
    LOCK(waetInstance->cs_waet);
    // aow setting the chain if it hasn't been set already but prevent changing it
    assert(!waetInstance->m_chain || waetInstance->m_chain == &chain);
    waetInstance->m_chain = &chain;
    // Register waet with validationinterface. It's done before rescan to avoid
    // missing block connections between end of rescan and validation subscribing.
    // Because of waet lock being hold, block connection notifications are going to
    // be pending on the validation-side until lock rele It's likely to have
    // block processing duplicata (if rescan block range overlaps with notification one)
    // but we guarantee at least than waet state is correct after notifications delivery.
    // This is temporary until rescan and notifications delivery are unified under same
    // interface.
    waetInstance->m_chain_notifications_handler = waetInstance->chain().handleNotifications(waetInstance);
    int rescan_height = 0;
    if (!gArgs.GetBoolArg("-rescan", false))
    {
        WaetBatch batch(waetInstance->GetDatabase());
        CBlockLocator locator;
        if (batch.ReadBestBlock(locator)) {
            if (const std::optional<int> fork_height = chain.findLocatorFork(locator)) {
                rescan_height = *fork_height;
            }
        }
    }
    const std::optional<int> tip_height = chain.getHeight();
    if (tip_height) {