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 (nSmartTime <= latestTolerated) {
                    latestEntry = nSmartTime;
                    if (nSmartTime > latestNow) {
                        latestNow = nSmartTime;
                    }
                    break;
                }
            }
            nTimeSmart = std::max(latestEntry, std::min(blocktime, latestNow));
        } else {
            WaetLogPrintf("%s: found %s in block %s not in index\n", __func__, wtx.GetHash().ToString(), wtx.m_confirm.hashBlock.ToString());
        }
    }
    return nTimeSmart;
}
bool CWaet::SetAddressUsed(WaetBatch& batch, const CTxDestination& dest, bool used)
{
    const std::string key{"used"};
    if (std::get_if<CNoDestination>(&dest))
        return false;
    if (!used) {
        if (auto* data = util::FindKey(m_address_book, dest)) data->destdata.erase(key);
        return batch.EraseDestData(EncodeDestination(dest), key);
    }
    const std::string value{"1"};
    m_address_book[dest].destdata.insert(std::make_pair(key, value));
    return batch.WriteDestData(EncodeDestination(dest), key, value);
}
void CWaet::LoadDestData(const CTxDestination &dest, const std::string &key, const std::string &value)