Actually, I can confirm this myself inside a Oracular LXD VM:

Calling "lastcomm" on the old version of acct crashed like this:
root@oo:~# lastcomm
(sd-close)        F    root     __         0.00 secs Mon Jun 23 11:15
(sd-rmrf)        SF    root     __         0.00 secs Mon Jun 23 11:15
(sd-rmrf)        SF    root     __         0.00 secs Mon Jun 23 11:15
systemd-timedat  S     root     __         0.02 secs Mon Jun 23 11:14
(sd-close)        F    root     __         0.00 secs Mon Jun 23 11:15
(sd-rmrf)        SF    root     __         0.00 secs Mon Jun 23 11:15
(sd-rmrf)        SF    root     __         0.00 secs Mon Jun 23 11:15
systemd-hostnam  S     root     __         0.03 secs Mon Jun 23 11:14
*** buffer overflow detected ***: terminated
Aborted (core dumped)
root@oo:~# dump-acct /var/log/account/pacct
accton          |v3|     0.00|     0.00|     1.00|     0|     0|  2744.00|     
0.00|    1526|       1|S    |       0|__      |Mon Jun 23 11:15:11 2025
(sd-close)      |v3|     0.00|     0.00|     0.00|     0|     0| 22968.00|     
0.00|    1527|       1| F   |       0|__      |Mon Jun 23 11:15:11 2025
*** buffer overflow detected ***: terminated
Aborted (core dumped)


After upgrading to version 6.6.4-5ubuntu0.24.10.1 from oracular-proposed, it 
produces the expected output:

root@oo:~# dpkg -l | grep acct
ii  acct                              6.6.4-5ubuntu0.24.10.1
root@oo:~# accton on
Turning on process accounting, file set to the default '/var/log/account/pacct'.
root@oo:~# lastcomm
accton           S     root     pts/0      0.00 secs Mon Jun 23 11:16
accton                 root     pts/0      0.00 secs Mon Jun 23 11:16
grep                   root     pts/0      0.00 secs Mon Jun 23 11:16
dpkg-query             root     pts/0      0.00 secs Mon Jun 23 11:16
apt              S     root     pts/0      0.54 secs Mon Jun 23 11:16
[...]
root@oo:~# dump-acct /var/log/account/pacct
accton          |v3|     0.00|     0.00|     1.00|     0|     0|  2744.00|     
0.00|    1526|       1|S    |       0|__      |Mon Jun 23 11:15:11 2025
(sd-close)      |v3|     0.00|     0.00|     0.00|     0|     0| 22968.00|     
0.00|    1527|       1| F   |       0|__      |Mon Jun 23 11:15:11 2025
systemd-tty-ask |v3|     0.00|     0.00|     2.00|     0|     0| 16184.00|     
0.00|    1525|    1524|S    |       0|pts/1   |Mon Jun 23 11:15:11 2025
systemctl       |v3|     0.00|     0.00|     2.00|     0|     0| 16488.00|     
0.00|    1524|    1519|S    |       0|pts/1   |Mon Jun 23 11:15:11 2025
deb-systemd-inv |v3|     1.00|     0.00|     5.00|     0|     0| 13152.00|     
0.00|    1519|    1405|     |       0|pts/1   |Mon Jun 23 11:15:11 2025
[...]

** Tags removed: verification-needed-oracular
** Tags added: verification-done-oracular

** Tags removed: verification-needed
** Tags added: verification-done

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https://bugs.launchpad.net/bugs/2095035

Title:
  lastcomm buffer overflow detected terminated

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