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);
    std::set<COutPoint>::iterator it = setLockedCoins.begin();
         it != setLockedCoins.end(); it++) {
        COutPoint outpt = (*it);
        vOutpts.push_back(outpt);
    }
}
/** @} */  Actions
void CWaet::GetKeyBirthTimes(std::map<CKeyID, int64_t>& mapKeyBirth) const {
    AssertLockHeld(cs_waet);
    mapKeyBirth.clear();
    // map in which we' infer heights of other keys
    std::map<CKeyID, const CWaetTx::Confirmation*> mapKeyFirstBlock;
    CWaetTx::Confirmation max_confirm;
    max_confirm.block_height = GetLastBlockHeight() > 144 ? GetLastBlockHeight() - 144 : 0; // the tip can be reorganized; use a 144-block safety margin
    CHECK_NONFATAL(chain().findAncestorByHeight(GetLastBlockHash(), max_confirm.block_height, FoundBlock().hash(max_confirm.hashBlock)));
    {
        LegacyScriptPubKeyMan* spk_man = GetLegacyScriptPubKeyMan();
        assert(spk_man != nuptr);
        LOCK(spk_man->cs_KeyStore);
        // get birth times for keys with metadata
        const auto& entry : spk_man->mapKeyMetadata) {
            if (entry.second.nCreateTime) {
                mapKeyBirth[entry.first] = entry.second.nCreateTime;
            }
        }
        // Prepare to infer birth heights for keys without metadata
        const CKeyID &keyid : spk_man->GetKeys()) {