Merge bitcoin/bitcoin#26133: [24.x] Backports for rc2

e2e4c2969ba753a94587985582123a596f57067b tests: Test that PSBT_OUT_TAP_TREE is included correctly (Andrew Chow)
4d42c3a2401c63084bf94433609240daa366753e psbt: Only include m_tap_tree if it has scripts (Andrew Chow)
d810fde8ea64b71567f8b50895ac76bcb7afbfbc psbt: Change m_tap_tree to store just the tuples (Andrew Chow)
a9419eff0cc21d21755165e66cc0e496aab65650 tests: Test that PSBT_OUT_TAP_TREE is combined correctly (Andrew Chow)
4abd2ab18e26999e2dafcb15a58a7979de90af34 psbt: Fix merging of m_tap_tree (Andrew Chow)
1390c96c8e9c56e0d8348ef056f18e3e04f0f63f [BugFix]: Do not allow deserializing PSBT with empty PSBT_OUT_TAP_TREE (Jeremy Rubin)
9b438f06ecfc3fb21d2c5219b71fb4aa77875b8c refactor: revert m_next_resend to not be std::atomic (stickies-v)
43ced0b436b05ed12489a99bbac89f3b4c9ac035 wallet: only update m_next_resend when actually resending (stickies-v)
fc8f2bfa3abc284ae3c1127fcf36535603ecc891 refactor: carve out tx resend timer logic into ShouldResend (stickies-v)
a6fb674f966df27c09dc3d2b81040ce2965b2d7e refactor: remove unused locks for ResubmitWalletTransactions (stickies-v)
5ad82a09b409d416236092062a4201e238dfd68b index: Improve BaseIndex::BlockUntilSyncedToCurrentChain reliability (Ryan Ofsky)
997faf6b6c774dc87ae730f2f08d7f4f08bdfd04 contrib: Fix capture_output in getcoins.py (willcl-ark)
7e0bcfbfef61cb688bc92a96003c1219cad67935 p2p: ProcessHeadersMessage(): fix received_new_header (Larry Ruane)
c97d924880eaad136c5f7776f05bf887657ccca7 Correct sanity-checking script_size calculation (Pieter Wuille)
da6fba6fe785ba2c54f9b88dd5b1b4ceb02c18c9 docs: Add 371 to bips.md (Andrew Chow)

Pull request description:

  Will collect backports for rc2 as they become available. Currently:
  * https://github.com/bitcoin/bitcoin/pull/25858
  * https://github.com/bitcoin/bitcoin/pull/26124
  * https://github.com/bitcoin/bitcoin/pull/26149
  * https://github.com/bitcoin/bitcoin/pull/26172
  * https://github.com/bitcoin/bitcoin/pull/26205
  * https://github.com/bitcoin/bitcoin/pull/26212
  * https://github.com/bitcoin/bitcoin/pull/26215

ACKs for top commit:
  dergoegge:
    ACK e2e4c2969ba753a94587985582123a596f57067b
  achow101:
    ACK e2e4c2969ba753a94587985582123a596f57067b
  instagibbs:
    ACK https://github.com/bitcoin/bitcoin/pull/26133/commits/e2e4c2969ba753a94587985582123a596f57067b

Tree-SHA512: b6374fe202561057dbe1430d4c40f06f721eb568f91e7275ae1ee7747edf780ce64620382d13ecc4b9571d931dc25d226af8284987cf35ff6a6182c5f64eb10c

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