The problem resided in this branch of the "option_value_no_option_type" rule:

| '@' '@' opt_var_ident_type internal_variable_name equal set_expr_or_default

Summary:

1. internal_variable_name initialized tmp.var to trg_new_row_fake_var (0x01).
2. The condition "if (tmp.var == NULL)" did not check
   the special case with trg_new_row_fake_var,
   so Lex->set_system_variable(&tmp, $3, $6) was
   called with tmp.var pointing to trg_new_row_fake_var,
   which created a sys_var instance pointing to 0x01 instead of
   a real system variable.
3. Later, at the trigger invocation time, this method was called:
   sys_var::do_deprecated_warning (this=0x1, thd=0x7ffe6c000a98)
   Notice, "this" is equal to trg_new_row_fake_var (0x01)

Solution:

The old implementation with separate rules
internal_variable_name (in sql_yacc.yy and sql_yacc_ora.yy) and
internal_variable_name_directly_assignable (in sql_yacc_ora.yy only)
was too complex and hard to follow.

Rewriting the code in a more straightforward way.

1. Changing LEX::set_system_variable()

from:

bool set_system_variable(struct sys_var_with_base *, enum_var_type, Item *);

to:

bool set_system_variable(enum_var_type, sys_var *, const LEX_CSTRING *, Item *);

2. Adding new methods in LEX, which operate with variable names:

bool set_trigger_field(const LEX_CSTRING *, const LEX_CSTRING *, Item *);
bool set_system_variable(enum_var_type var_type, const LEX_CSTRING *name,
                         Item *val);
bool set_system_variable(THD *thd, enum_var_type var_type,
                         const LEX_CSTRING *name1,
                         const LEX_CSTRING *name2,
                         Item *val);
bool set_default_system_variable(enum_var_type var_type,
                                 const LEX_CSTRING *name,
                                 Item *val);
bool set_variable(const LEX_CSTRING *name, Item *item);

3. Changing the grammar to call the new methods directly
   in option_value_no_option_type,
   Removing rules internal_variable_name and
   internal_variable_name_directly_assignable.

4. Removing "struct sys_var_with_base" and trg_new_row_fake_var.

Good side effect:

- The code in /sql reduced from 314 to 183 lines.
- MDEV-15615 Unexpected syntax error instead of "Unknown system variable" ...
  was also fixed automatically