The main issue is that the image and image user is not updated correctly in `rna_ImageUser_update`. `BKE_image_user_frame_calc` does not set the correct frame, because the image is null. Also `IMA_GPU_REFRESH` is not set for the same reason. When gpu materials are first created, it is expected that the frame is set correctly, and the flag is set if necessary. Therefore, somewhere during depsgraph evaluation, those have to be updated. The depsgraph node to do the update existed already. Now there is a new relation so that it is executed when the node tree changed, not only when the frame changed.