I ran bitcoin-qt with an old wallet, causing it to rescan, then stopped it with a SIGINT signal, resulting in the following log. Nothing unexpected, so far:
```
2022-03-05T16:01:03Z init message: Loading wallet…
2022-03-05T16:01:03Z BerkeleyEnvironment::Open: LogDir=…/.bitcoin/database ErrorFile=…/.bitcoin/db.log
2022-03-05T15:57:18Z [walletname.dat] Wallet File Version = 159900
2022-03-05T15:57:18Z [walletname.dat] Keys: 2397 plaintext, 0 encrypted, 2397 w/ metadata, 2397 total. Unknown wallet records: 0
2022-03-05T15:57:18Z [walletname.dat] Wallet completed loading in              65ms
2022-03-05T15:57:18Z init message: Rescanning…
2022-03-05T15:57:18Z [walletname.dat] Rescanning last 134072 blocks (from block 591711)...
2022-03-05T15:57:18Z [walletname.dat] Rescan started from block 000000000000000000075fcc1872da61f45bcfd0e0bb36b7c8cb45e7a328ad41...
2022-03-05T15:58:18Z [walletname.dat] Still rescanning. At block 593552. Progress=0.632716
2022-03-05T15:59:18Z [walletname.dat] Still rescanning. At block 595458. Progress=0.638084
2022-03-05T15:59:37Z [walletname.dat] Rescan interrupted by shutdown request at block 596080. Progress=0.639932
2022-03-05T15:59:37Z Error: Failed to rescan the wallet during initialization
2022-03-05T15:59:41Z GUI: initializeResult : Initialization result:  false
2022-03-05T15:59:41Z GUI: requestShutdown : Requesting shutdown
2022-03-05T15:59:41Z GUI: Running Shutdown in thread
2022-03-05T15:59:41Z Shutdown: In progress...
2022-03-05T15:59:41Z scheduler thread exit
2022-03-05T15:59:42Z Shutdown: done
2022-03-05T15:59:42Z GUI: Shutdown finished
2022-03-05T15:59:42Z GUI: ~InitExecutor : Stopping thread
2022-03-05T15:59:42Z GUI: ~InitExecutor : Stopped thread
```

However, the next time it was launched, the rescan didn't continue, nor did it start over. It seems to have been skipped?
```
2022-03-05T16:01:03Z init message: Loading wallet…
2022-03-05T16:01:03Z BerkeleyEnvironment::Open: LogDir=…/.bitcoin/database ErrorFile=…/.bitcoin/db.log
2022-03-05T16:01:03Z [walletname.dat] Wallet File Version = 159900
2022-03-05T16:01:03Z [walletname.dat] Keys: 2397 plaintext, 0 encrypted, 2397 w/ metadata, 2397 total. Unknown wallet records: 0
2022-03-05T16:01:03Z [walletname.dat] Wallet completed loading in              91ms
2022-03-05T16:01:03Z [walletname.dat] setKeyPool.size() = 2000
2022-03-05T16:01:03Z [walletname.dat] mapWallet.size() = 378
2022-03-05T16:01:03Z [walletname.dat] m_address_book.size() = 183
2022-03-05T16:01:03Z Loaded 2 addresses from "anchors.dat"
```

I didn't investigate deeply, but could it be that despite the failed rescan, the new tip block was stored in the wallet? if so, this would be confusing.
{
    std::optional<uint256> block_hash;
    if (auto* conf = wtx.state<TxStateConfirmed>()) {
        block_hash = conf->confirmed_block_hash;
    } else if (auto* conf = wtx.state<TxStateConflicted>()) {
        block_hash = conf->conflicting_block_hash;
    }
    unsigned int nTimeSmart = wtx.nTimeReceived;
    if (block_hash) {
        int64_t blocktime;
        int64_t block_max_time;
        if (chain().findBlock(*block_hash, FoundBlock().time(blocktime).maxTime(block_max_time))) {
            if (rescanning_old_block) {
                nTimeSmart = block_max_time;
            } else {
                int64_t latestNow = wtx.nTimeReceived;
                int64_t latestEntry = 0;
                // Tolerat
                int64_t latestTolerated = latestNow + 300;
                const TxItems& txOrdered = wtxOrdered;
                for (auto it = txOrdered.rbegin(); it != txOrdered.rend(); ++it) {
                    CWaetTx* const pwtx = it->second;
                    if (pwtx == &wtx) {
                        continue;
                    }
                    int64_t nSmartTime;
                    nSmartTime = pwtx->nTimeSmart;
                    if (!nSmartTime) {
                        nSmartTime = pwtx->nTimeReceived;
                    }