I 'm not 100% certain, need to double check the math, but I think this is the only unspendable taproot output created in the last year. The pubkey is not valid, i e. the x coordinate encoded is not on the curve secp256k1:
https://mempool.space/address/bc1peyz0h83xfh9vqqymhhpj8jh9ze2quu4kys3u26x7c6s4djjcht9qrnd3ng
I checked with sage, indeed that x coord is not valid. That's a fairly expensive error, assuming it was an error; a few 1000 usd worth.
I don't think it's data encoding, but really I have no idea.
What's striking is there is exactly one such output over an entire year, though to be clear, i filtered above 0.02 btc.
In a fairly remarkable coincidence, Jeremy Rubin just yesterday tweeted about this exact point, illustrating that 'nobody understands bitcoin transaction semantics' (h/t nostr:npub1e0z776cpe0gllgktjk54fuzv8pdfxmq6smsmh8xd7t8s7n474n9smk0txy for linking me it):
https://x.com/jeremyrubin/status/1768453193107718369?s=46&t=WMmqJ4MdyeBHjVDNEbJ-rg
Wallet devs take note.
