DepsgraphNodeBuilder::foreach_id_cow_detect_need_for_update_callback seems to only make sense for id types that actually support cow.
In this test file, the node tree is tagged with ID_RECALC_COPY_ON_WRITE after unrelated changes (e.g. when adding a new object). That can be seen in the terminal after applying P3260. That happens because it the node tree has a reference to a font which does not use cow, but does have an id node in the depsgraph.