`RewindBlockIndex` was made to allow nodes upgrading to new consensus rules post-segwit fork to 
download new consensus data (i.e witnesses) without having to go through a whole IBD. It has been pointed than now really few pre-segwit nodes care to upgrade and that this logic may be irrelevant.

See https://github.com/bitcoin/bitcoin/pull/17737#discussion_r358514335 in review  of #17737 for more context pointers.
CCoinsViewMemPool viewMemPool(&active_chainstate.CoinsTip(), pool);
        std::vector<int> prevheights;
        prevheights.resize(tx.vin.size());
        for (size_t txinIndex = 0; txinIndex < tx.vin.size(); txinIndex++) {
            const CTxIn& txin = tx.vin[txinIndex];
            Coin coin;
            if (!viewMemPool.GetCoin(txin.prevout, coin)) {
                return error("%s: Missing input", __func__);
            }
            if (coin.nHeight == MEMPOOL_HEIGHT) {
                
                prevheights[txinIndex] = tip->nHeight + 1;
            } else {
                prevheights[txinIndex] = coin.nHeight;
            }
        }
        lockPair = CalculateSequenceLocks(tx, flags, prevheights, index);
        if (lp) {
            lp->height = lockPair.first;
            lp->time = lockPair.second;