Caused by rB263148dbacc4: Depsgraph: refactor tagging after time changes
A depsgraph's TimeSourceNode can be NULL for a depsgraph which hasnt been build all the way [these only get added in build_scene_render() or build_view_layer()]. This seems valid for inactive scenes.
But DEG_time_tag_update is looping over all depsgraphs -- also the ones of inactive scenes, so this is why DEG_graph_time_tag_update would get into the situation of trying to access a NULL TimeSourceNode.
So I think a valid solution is to permit depsgraphs which dont have a timesource node in 'tag_time_source()', just do nothing and continue happily.