Changes to BIP-360 - Pay to Quantum Resistant Hash (P2QRH)

Exactly for this. Many second-layer protocols using covenants would not want the key-spend option and hence will be wasting 32 bytes in witness space. Also, primitive CAT-based covenant smart contract would be more easily composed without the need for EC tweaking inside Script. F.e. proving an output is the mast root of 2 scripts is easy CAT+SHA, while proving the same in taproot means needing to do a tweak which currently we can’t.

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