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adwaita-icon-theme-legacy is a new upstream GNOME component, and it is a new mandatory dependency of adwaita-icon-theme.
The purpose of the package is to provide legacy icons, now dropped from adwaita-icon-theme, for applications that use the FDO icon-theme-spec
GNOME does not intend for adwaita-icon-theme to provide icons for all the names in the spec, but the theme might be the system’s default icon theme, and thus used by third-party (typically non-GNOME) applications. Thus, adwaita-icon-theme was set to inherit from adwaita-icon-theme-legacy to remain compliant with the spec.
Read more about it:
https://gitlab.gnome.org/GNOME/adwaita-icon-theme/-/issues/288
https://gitlab.gnome.org/GNOME/adwaita-icon-theme/-/commit/9cb8144b387251eef9c0a221b2febe18802e2435
https://gitlab.freedesktop.org/xdg/default-icon-theme/-/issues/21
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This package will be maintained by the Debian GNOME team.
Packaging will be at
https://salsa.debian.org/gnome-team/adwaita-icon-theme-legacy