This is an alternative approach to implement dumptxoutset with rollback that was discussed a few times. It does not rely on invalidateblock and reconsiderblock and instead creates a temporary copy of the coins DB, modifies this copy by rolling back as many blocks as necessary and then creating the dump from this temp copy DB. See also #29553 (comment), #32817 (comment) and #29565 discussions.
The nice side-effects of this are that forks can not interfere with the rollback and network activity does not have to be suspended. But there are also some downsides when comparing to the current approach: this does require some additional disk space for the copied coins DB and performance is slower (master took 3m 17s vs 9m 16s in my last test with the code here). However, there is also not much code being added here, network can stay active throughout and performance would stay constant with this approach while it would impact master if there were forks that needed to be invalidated as well (see #33444 for the alternative approach), so this could still be considered a good trade-off.
