Take a look at https://github.com/code-423n4/2024-03-zksync/blob/4f0ba34f34a864c354c7e8c47643ed8f4a250e13/code/contracts/ethereum/contracts/bridge/L1SharedBridge.sol#L302-L369
Function is inevitably called when claiming the failed deposits case here is that the logic for this hardcodes the receiver and expects it to be able to deal with the tokens, now different things could be the cause of the address not being able to handle tokesn, for example say the _depositSender cant handle eth or has no receive function, or for the case of a normal token, assume they get blacklisted or some other sort of issues, tokens are indefinitely locked in the bridge.
Low, since this somewhat relies on user not using an address that can accept their failed deposits from the get go.
As a popular receommendation, its advisable to implement a pull method for withdrawals, i.e users should be allowed to provide a fresh deposit address than forcing it into the one that made the deposit.
