Hello,

I've attached a patch for this bug I was dealing with while trying out
28.0.50 commit a2842a11728336fc8110eedb5176ecfbe71bbc79.

Refs: https://debbugs.gnu.org/cgi/bugreport.cgi?bug=47135
<https://debbugs.gnu.org/cgi/bugreport.cgi?bug=47135>

To reproduce, save this to a `bug.el` file:

```elisp

(setq delete-by-moving-to-trash t)

(let ((test-dir "~/test123"))
   (progn
     (message "Creating directory: 1")
     (make-directory test-dir)
     (message "Deleting directory: 1")
     (delete-directory test-dir t t)

     (message "Creating directory: 2")
     (make-directory test-dir)
     (message "Deleting directory: 2")
     (delete-directory test-dir t t)

     (message "Success!")))
```

And execute with: `emacs -nw -Q -l ./bug.el`.

Expected: "Success!"
Actual: "Renaming: Not a directory, /home/me/test123,
/home/me/.local/share/Trash/files/test123Wiibmk"

Please let me know what you think, looking forward to getting this fixed.

Cheers,
Codruț

www.codrut.pro