Merge bitcoin/bitcoin#23512: policy: Treat taproot as always active

fa3e0da06b491b8c0fa2dbae37682a9112c9deb8 policy: Treat taproot as always active (MarcoFalke)

Pull request description:

  Now that taproot is active, it can be treated as if it was always active for policy for the next major release. This simplifies the code and changes two things:

  * Importing `tr` descriptors can be done before the chain is fully synced. This is fine, because the wallet will already generate `tr` descriptors by default (regardless of the taproot status) after commit 47fe7445e7f54aee10ec6dbc53f1db1adbeb43de.
  * Valid taproot spends won't be rejected from the mempool before taproot is active. This is strictly speaking a bugfix after commit 47fe7445e7f54aee10ec6dbc53f1db1adbeb43de, since the wallet may generate taproot spends before the chain is fully synced. For example, a slow node or a purposefully offline node. Currently, the wallet needs the mempool to account for change. See https://github.com/bitcoin/bitcoin/issues/11887.

  A similar change was done for segwit v0 in https://github.com/bitcoin/bitcoin/pull/13120 .

  This effectively reverts commit c5ec0367d718544caa3a1578d6c730fc92ee4e94.

ACKs for top commit:
  mjdietzx:
    Code Review ACK fa3e0da06b491b8c0fa2dbae37682a9112c9deb8
  achow101:
    ACK fa3e0da06b491b8c0fa2dbae37682a9112c9deb8
  sipa:
    utACK fa3e0da06b491b8c0fa2dbae37682a9112c9deb8
  gruve-p:
    ACK https://github.com/bitcoin/bitcoin/pull/23512/commits/fa3e0da06b491b8c0fa2dbae37682a9112c9deb8
  gunar:
    Code Review + tACK fa3e0da06
  rajarshimaitra:
    code review + tACK https://github.com/bitcoin/bitcoin/pull/23512/commits/fa3e0da06b491b8c0fa2dbae37682a9112c9deb8

Tree-SHA512: c6dc7a4e6c345bdec33f256847dc63906ab1696aa683ab9b32a79e715613950884ac3a1a7a44e95f31bb28e58dd64679a616175f7e152b21f5550f3337c8e622

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