Mnemonic target [for host] failed: failed to delete output files before executing action

$ cat BUILD 
load("rule.bzl", "foo")

foo(
    name = "foo",
    srcs = ["temp.txt"],
)
$ cat rule.bzl 
def _foo_impl(ctx):
    d = ctx.actions.declare_directory(ctx.attr.name)
    ctx.actions.run_shell(
        command = "mkdir {d}/subdir && echo foo > {d}/subdir/foo.txt".format(d = d.path),
        inputs = ctx.files.srcs,
        outputs = [d],
    )
    return [DefaultInfo(files = depset([d]), runfiles = ctx.runfiles([d]))]

foo = rule(
    implementation = _foo_impl,
    attrs = {"srcs": attr.label_list(allow_files = True)},
)
$ cat temp.txt 
foo
$ cat repro.sh 
#!/bin/bash
BAZEL=${1:-bazel}
bazel version
rm -rf $PWD/disk-cache
$BAZEL clean
$BAZEL build :foo
echo foo >> temp.txt
$BAZEL build :foo --disk_cache=$PWD/disk-cache --remote_download_minimal

$ USE_BAZEL_VERSION=3.7.1 ./repro.sh
Bazelisk version: development
Starting local Bazel server and connecting to it... 
Build label: 3.7.1
Build target: bazel-out/k8-opt/bin/src/main/java/com/google/devtools/build/lib/bazel/BazelServer_deploy.jar
Build time: Tue Nov 24 17:38:30 2020 (1606239510)
Build timestamp: 1606239510
Build timestamp as int: 1606239510
INFO: Starting clean (this may take a while). Consider using --async if the clean takes more than several minutes.
INFO: Analyzed target //:foo (4 packages loaded, 7 targets configured).
INFO: Found 1 target...
Target //:foo up-to-date:
  bazel-bin/foo
INFO: Elapsed time: 0.819s, Critical Path: 0.06s
INFO: 2 processes: 1 internal, 1 linux-sandbox.
INFO: Build completed successfully, 2 total actions
INFO: Invocation ID: 1829a11b-6583-4511-9a27-13eb559eceb6
INFO: Build options --build_runfile_links, --experimental_inmemory_dotd_files, and --experimental_inmemory_jdeps_files have changed, discarding analysis cache.
INFO: Analyzed target //:foo (0 packages loaded, 7 targets configured).
INFO: Found 1 target...
Target //:foo up-to-date:
  bazel-bin/foo
INFO: Elapsed time: 0.243s, Critical Path: 0.10s
INFO: 2 processes: 1 internal, 1 linux-sandbox.
INFO: Build completed successfully, 2 total actions

$ USE_BAZEL_VERSION=4.0.0rc4 ./repro.sh 
Bazelisk version: development
Starting local Bazel server and connecting to it...
Build label: 4.0.0rc4
Build target: bazel-out/k8-opt/bin/src/main/java/com/google/devtools/build/lib/bazel/BazelServer_deploy.jar
Build time: Mon Dec 7 18:32:14 2020 (1607365934)
Build timestamp: 1607365934
Build timestamp as int: 1607365934
INFO: Starting clean (this may take a while). Consider using --async if the clean takes more than several minutes.
INFO: Analyzed target //:foo (4 packages loaded, 7 targets configured).
INFO: Found 1 target...
Target //:foo up-to-date:
  bazel-bin/foo
INFO: Elapsed time: 0.764s, Critical Path: 0.07s
INFO: 2 processes: 1 internal, 1 linux-sandbox.
INFO: Build completed successfully, 2 total actions
INFO: Invocation ID: 661bf76e-7634-4dec-86f4-814701634b05
INFO: Build options --build_runfile_links, --experimental_inmemory_dotd_files, and --experimental_inmemory_jdeps_files have changed, discarding analysis cache.
INFO: Analyzed target //:foo (0 packages loaded, 7 targets configured).
INFO: Found 1 target...
ERROR: /home/lpeltonen/tmp/bazel-repro2/BUILD:3:4: Action foo failed: failed to delete output files before executing action
Target //:foo failed to build
Use --verbose_failures to see the command lines of failed build steps.
INFO: Elapsed time: 0.133s, Critical Path: 0.00s
INFO: 2 processes: 2 internal.
FAILED: Build did NOT complete successfully

      Root outputRoot = root.getRoot();
      if (!outputRoot.contains(path)) {
        throw new IOException(e);
      }