With DTLS/SCTP the SCTP extension SCTP-AUTH is used to protect DATA and
FORWARD-TSN chunks. The key for this extension is derived from the
master secret and changed with the next ChangeCipherSpec, whenever a new
key has been negotiated. The following Finished then already uses the
new key. Unfortunately, the ChangeCipherSpec and Finished are part of
the same flight as the ClientKeyExchange, which is necessary for the
computation of the new secret. Hence, these messages are sent
immediately following each other, leaving the server very little time to
compute the new secret and pass it to SCTP before the finished arrives.
So the Finished is likely to be discarded by SCTP and a retransmission
becomes necessary. To prevent this issue, the Finished of the client is
still sent with the old key.