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In v1.26.0, we've found the bug that the PreEnqueue extension point doesn't work for Pods going to activeQ through backoffQ. 
It doesn't affect any of the vanilla Kubernetes behavior, but, may break custom PreEnqueue plugins.

The cause PR is [reverted](https://github.com/kubernetes/kubernetes/pull/117194) by v1.26.1.

## Urgent Upgrade Notes 

### (No, really, you MUST read this before you upgrade)

- A lease can only attach up to 1k objects. ([#98257](https://github.com/kubernetes/kubernetes/pull/98257), [@lingsamuel](https://github.com/lingsamuel)) [SIG API Machinery]
- Add ignore-errors flag for drain, support none-break drain in group ([#98203](https://github.com/kubernetes/kubernetes/pull/98203), [@yuzhiquan](https://github.com/yuzhiquan)) [SIG CLI]
- Base-images: Update to debian-iptables:buster-v1.4.0
  - Uses iptables 1.8.5

### Other notable changes

* Fix to prevent downward api change break on older versions ([#53673](https://github.com/kubernetes/kubernetes/pull/53673), [@timothysc](https://github.com/timothysc))

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  Kubernetes will keep allowing leading zeros on IPv4 address to not break the compatibility.
  IMPORTANT: Kubernetes interprets leading zeros on IPv4 addresses as decimal, users must not rely on parser alignment to not being impacted by the associated security advisory:
  CVE-2021-29923 golang standard library "net" - Improper Input Validation of octal literals in golang 1.16.2 and below standard library "net" results in indeterminate SSRF & RFI vulnerabilities.