At least in Wikipedia, say we have this sequence of actions:

1. UserA edits PageExample
2. UserA changes name to UserB
3. Someone with rollback permission tries to revert User A (now UserB)'s edition, which is still the last one in PageExample.

Then an error will appear saying

Cannot rollback last edit of PageExample by UserB (talk | contribs); someone else has edited or rolled back the page already.
The last edit to the page was by UserA (talk | contribs).

An example of this is this edition, which I cannot revert (though I can undo it).