It appears, that Delphi XE 10.2 code makes the second call only in the specific 
case:
 if (fetch_res = isc_bad_stmt_handle) then And that makes the erroneous second 
call rare enough to solve the problem in my question. So, the solution is to 
replace the initial general condition (fetch_res <> isc_lock_conflict) with the 
more specific condition (fetch_res = isc_bad_stmt_handle)
 That completes my question, the problem solved.

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