Now that BIP 68 is active, it makes sense to enforce its rules on all blocks, even historic ones, regardless of the deployment status.
Benefits:
- BIP 68 rules are applied for all blocks (even blocks not yet created). This may benefit static analysis, code review, and development of new script features that build on BIP 68.
- Any future bugs introduced in the deployment code won’t have any effect on the BIP 68 rules, as they are independent of deployment.
- Enforcing the BIP 68 rules regardless of the deployment status makes testing easier because invalid blocks after activation are also invalid before activation. So there is no need to differentiate the two cases.
- It gives belt-and-suspenders protection against a practically expensive and theoretically impossible IBD reorg attack where the node is eclipsed.
nMinimumChainWork
makes this attack practically expensive. Also, this attack is currently theoretically impossible because no vector is known to inject a consensus-invalid transaction into the mempool (or even have it mined).
For reference, previously something similar was done for the script verification flags P2SH and WITNESS in commit 0a8b7b4b33c9d78574627fc606267e2d8955cd1c. (And is being done for TAPROOT in #23536).
Considerations
Obviously this change can lead to consensus splits on the network in light of massive reorgs. Currently the last block before BIP 68 activation, that is the last block without the BIP 68 rules applied, is buried by a few months of POW. BIP90 considerations apply when looking at reorgs this large.