FSR uses TAA's gradients to reconstruct geometry edges in higher resolution. Gradients essentially show the distance to the geometry edge hence you can use them to build an edge plane and then clamp pixels to this plane in higher resolution.Saw similar artifact in the DF GodFall video where falling leaves floating across the metal disk the character is standing on ... like a comet trail appearing behind leaf. Timestamped below.
TAA produces temporary stable gradients, hence FSR relies heavily upon it to upres the edges. When TAA fails, so does the FSR, and all temporal artifacts like ghosting, shimmering, etc are inherited and amplified too (since by increasing 1 shimmering pixel 4x spatially you will get 4x more shimmering pixels in output res)