Tracking of coinbase spends in CTxMemPoolEntry was introduced in https://github.com/bitcoin/bitcoin/pull/6915/commits/7e49f5f8b4e237d7212d027a7bea4bbd52c9e7b6
After removing removeForReorg in D13133, a lot of the code that previously cared about whether a mempool tx spends a coinbase no longer does.
Coinbase maturity is still checked via MemPoolAccept::PreChecks -> Consensus::CheckTxInputs.
Depends on D15788