With recent refactoring in this area, "bool coordinator_handles_offset" is always true:
https://cs.chromium.org/chromium/src/third_party/blink/renderer/core/paint/compositing/composited_layer_mapping.cc?l=1687

Both scrolling_coordinator and scrollable_area will always exist (due to https://bit.ly/root-layer-scrolling, though the details are not important).

We can refactor this code from the following:
------------------8<------------------
bool coordinator_handles_offset = false;
auto* scrolling_coordinator = owning_layer_.GetScrollingCoordinator();
auto* scrollable_area = owning_layer_.GetScrollableArea();
if (scrolling_coordinator && scrollable_area) {
  coordinator_handles_offset =
      scrolling_coordinator->ScrollableAreaScrollLayerDidChange(
          scrollable_area);
}
scrolling_contents_layer_->SetPosition(
    coordinator_handles_offset ? FloatPoint()
                               : FloatPoint(-ToFloatSize(scroll_position)));
------------------8<------------------

To:
------------------8<------------------
auto* scrolling_coordinator = owning_layer_.GetScrollingCoordinator();
scrolling_coordinator->ScrollableAreaScrollLayerDidChange(scrollable_area);
scrolling_contents_layer_->SetPosition(
    FloatPoint(-ToFloatSize(scroll_position)));
------------------8<------------------