Tokens do not get approved to be spent by the Uniswap router, which will always make L2TokenReceiver::swap() revert and lock any tokens sent to this contract in the process.
In L2TokenReceiver.sol, swap does not approve tokens to be spent by the Uniswap router. This will cause any call to swap to always revert upon calling and will results in all tokens sent to the contract to be locked forever.
This issue will make any ERC20 tokens sent to be contract to be permanently frozen in the contract, hence the high-severity of this finding
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