No change in behavior.
Remove nLowestTimestamp <= chainActive.Tip()->GetBlockTimeMax()
check from
importmulti, which is always true because nLowestTimestamp is set to the
minimum of the most recent block time and all the imported key timestamps,
which is necessarily lower than the maximum block time.
An alternative would to make initialize nLowestTimestamp to numeric_limits<int64_t>::max()
so the check would actually do what it appears to be intended to do, and avoid ScanForWalletTransactions calls when all the imported key timestamps are in the future.