### Failing Test

- Resolves an issue running Ingress conformance tests on clusters which use finalizers on Ingress objects to manage releasing load balancer resources ([#96742](https://github.com/kubernetes/kubernetes/pull/96742), [@spencerhance](https://github.com/spencerhance)) [SIG Network and Testing]

### Bug or Regression

  In addition, when this feature is enabled, the 'details' field of 'Status' from the LIST response
  includes information that identifies the corrupt object(s).
  NOTE: unsafe deletion ignores finalizer constraints, and skips precondition checks.
  WARNING: this may break the workload associated with the resource being unsafe-deleted, if it relies on

* Add garbage collector into kube-controller-manager ([#26341](https://github.com/kubernetes/kubernetes/pull/26341), [@caesarxuchao](https://github.com/caesarxuchao))
* Add orphaning finalizer logic to GC ([#25599](https://github.com/kubernetes/kubernetes/pull/25599), [@caesarxuchao](https://github.com/caesarxuchao))

- kube-apiserver: the `StorageObjectInUseProtection` admission plugin added the `kubernetes.io/vac-protection` finalizer to the given VolumeAttributesClass object when it is created if the feature-gate `VolumeAttributesClass` is turned on and `storage.k8s.io/v1beta1` is enabled. ([#130553](https://github.com/kubernetes/kubernetes/pull/130553), [@Phaow](https://github.com/Phaow))...