I'm quite sure that it is a bug.
I can't create a skull with an owning player.
When I try to create a skull with the classic method and I try to apply a skull owner for the texture it does not give any error but it gives me a steve head.
If I use this code in 1.16.x it works fine, but if I use it in 1.17 it does not work.
If I try to edit it after given it works.