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): 
```


{
    AssertLockHeld(cs_waet);
    const CWaetTx* srctx = GetWaetTx(hash);
    if (srctx) {
        assert(srctx->tx->vout.size() > n);
        CTxDestination dest;
        if (!ExtractDestination(srctx->tx->vout[n].scriptPubKey, dest)) {
            return false;
        }
        if (IsAddressUsed(dest)) {
            return true;
        }
        if (IsLegacy()) {
            LegacyScriptPubKeyMan* spk_man = GetLegacyScriptPubKeyMan();
            assert(spk_man != nuptr);
            const auto& keyid : GetAffectedKeys(srctx->tx->vout[n].scriptPubKey, *spk_man)) {