I bought some btc in testnet, listed below are the outputs.

that is the UTXO that i get my btc

{
  "worth": 17.24756333,
  "n": 1,
  "scriptPubKey": {
    "asm": "OP_HASH160 71c5584f02c8ccc97e0ef9fa13aa67d989b29c98 OP_EQUAL",
    "hex": "a91471c5584f02c8ccc97e0ef9fa13aa67d989b29c9887",
    "tackle": "2N3cnkjDZd1HyGEy2D8oh8957Wcc1Cjzxza",
    "kind": "scripthash"
  }
}

that is the tx enter utilizing above UTXO.

{
  "txid": "a40d14b993b0ec1b3e9f952b1faa746e7abe837619da25f4d3b88d4a063884ed",
  "vout": 1,
  "scriptSig": {
    "asm": "001460491e34d09f5621867187d04473aa5013907f79",
    "hex": "16001460491e34d09f5621867187d04473aa5013907f79"
  },
  "txinwitness": [
    "304402202c740976d5a6c419c7deb205c19e8767a40a0505c2904a2f7f6bc20cb99248a6022046d73a42eb84277cdd5e201ccef5a518d619bfbb2b3f0d634ca043bb18c9bd2601",
    "02085f6490ed441f222a38ddb21277ad5e0f05a7f0e7c76e097e0a9a79ac9c74eb"
  ],
  "sequence": 4294967294
}

i believe they need to comply with that format(P2WPKH)

witness:      <signature> <pubkey>
scriptSig:    <0 <20-byte-key-hash>>
              (0x160014{20-byte-key-hash})
scriptPubKey: HASH160 <20-byte-script-hash> EQUAL
              (0xA914{20-byte-script-hash}87)

however when i do hash160( 0014{20-byte-key-hash} ) in right here, hash outcome is just not equal to <20-byte-script-hash> within the scriptPubKey. it needs to be equal ,proper ? what’s the drawback?