As per this TODO in the code:
TODO: replace calls to GetScriptForWitness with GetScriptForDestination using the various witness-specific CTxDestination subtypes.
The commit “Add additional check for P2SH before adding extra wrapper” also adds an additional check that the scriptPubKey is a P2SH before auto-wrapping the witness script. We shouldn’t wrap the witness script if not. Note: #16251 is even better than this check, please review that.