listunspent help text is
Returns array of unspent transaction outputs
with between minconf and maxconf (inclusive) confirmations.
Optionally filter to only include txouts paid to specified addresses.
Based on that it seems that not returning immature coinbase outputs is an error. They should be returned with the safe field being set to false.
Concept NACK
IMO listunspent should really only list UTXOs which are spendable as it's often used for manual coin selection. Changing this would mean that someone who is using listunspent to get UTXOs to pass into some other software that does coin selection could accidentally select a UTXO that is not spendable.
@achow101 I believe that is what the unsafe flag is for. So this rpc will already return potentially unspendable outputs by default, unless the include unsafe is explicitly set to false.
@andrewtoth unsafe is different from unspendable. Immature coinbase transactions are the latter. Waiting for X number of confirmations is a users choice based on their risk, but immature coinbase is not up to the user. Closing this as it has no agreement