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.
 

ItemStack item = new ItemStack(Material.PLAYER_HEAD);
SkullMeta meta = (SkullMeta) item.getItemMeta();
meta.setOwningPlayer(Bukkit.getOfflinePlayer("MHF_Chest"));
item.setItemMeta(meta);
player.getInventory().addItem(item);

 
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.

Spigot Thread: https://www.spigotmc.org/threads/skullmeta-not-working.510818