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This problem has been resolved ready. But I'm not sure which is the exact version.
Just closing it now.

[root@ ]# ./bz1653207.sh 
$ tail -2 /etc/fstab
/tmp/test_img.xfs  /export_test.xfs  xfs  auto  0 0
/tmp/test_img.ext4  /export_test.ext4  ext4  auto  0 0
$ ls -l /tmp/test_img.*
-rw-r--r--. 1 root root 1073741824 Aug 29 06:51 /tmp/test_img.ext4
-rw-r--r--. 1 root root 1073741824 Aug 29 06:51 /tmp/test_img.xfs
$ systemctl start /export_test.xfs
/export_test.xfs is a mountpoint
$ systemctl start /export_test.ext4
/export_test.ext4 is a mountpoint
[root@ ]# rpm -q systemd
systemd-239-17.el8.x86_64

(In reply to Yongcheng Yang from comment #2)
> This problem has been resolved ready. But I'm not sure which is the exact

The root cause is that tmp.mount may be started and /tmp over-mounted as a result.

And after that, same reproducer cannot trigger the failure. Than's why I thought it fixed before.

*** This bug has been marked as a duplicate of bug 1748840 ***