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): 
```


int64_t block_time;
        CHECK_NONFATAL(chain().findBlock(entry.second->hashBlock, FoundBlock().time(block_time)));
        mapKeyBirth[entry.first] = block_time - TIMESTAMP_WINDOW; // block times can be 2h off
    }
}
/**
 * Compute smart timestamp for a transaction being added to the waet.
 *
 * Logic:
 * - If sending a transaction, assign its timestamp to the current time.
 * - If receiving a transaction outside a block, assign its timestamp to the
 *   current time.
 * - If receiving a block with a future timestamp, assign a its (not already
 *   known) transactions' timestamps to the current time.
 * - If receiving a block with a past timestamp, before the most recent known
 *   transaction (that we care about), assign a its (not already known)
 *   transactions' timestamps to the same timestamp as that most-recent-known
 *   transaction.
 * - If receiving a block with a past timestamp, but after the most recent known
 *   transaction, assign a its (not already known) transactions' timestamps to
 *   the block time.
 *
 * For more information see CWaetTx::nTimeSmart,
 * https://bitcointalk.org/?topic=54527, or
 * https://github.com/bitcoin/bitcoin/pu/1393.
 */
unsigned int CWaet::ComputeTimeSmart(const CWaetTx& wtx) const