GLES state reconstruction currently always recreates textures using a sized internal format, even if the application had created them with an unsized internal format. Textures behave differently depending on the "sized-ness" of the internal format and so MEC replay can be incorrect.
For example, depth textures with an unsized internal format may be sampled with GL_LINEAR while depth textures with a sized internal format may only be sampled with GL_NEAREST.