The exit code issue is still there:

# sudo -u www-data /usr/bin/php /var/www/nextcloud/occ --version
Nextcloud 25.0.3
# sudo -u www-data /usr/bin/php /var/www/nextcloud/occ files:scan -- nonexistantuser
Unknown user 1 nonexistantuser
+---------+-------+--------------+
| Folders | Files | Elapsed time |
+---------+-------+--------------+
| 0       | 0     | 00:00:00     |
+---------+-------+--------------+
# echo $?
0