At this time or in general in context of restore there is no need to run occ files:scan - this command is required if you fiddle with server storage - in other word if you change files inside of data directory outside of Nextcloud.
you already spot the right procedure: right after DB restore run occ maintenance:data-fingerprint
IMHO the docs is pretty clear how to proceed:
If the recovered backup is outdated the state of the clients may be more up to date than the state of the server. In this case also make sure to run the maintenance:data-fingerprint command afterwards. It changes the logic of the synchronisation algorithm to try an recover as much data as possible. Files missing on the server are therefore recovered from the clients and in case of different content the users will be asked.
But I would still suggest you make another copy of clients data before you start the sync to avoid any surprises.
The database was a bit older than the files on the server. I think that I therefore also had to run occ files:scan.
In the end I did:
First occ files:scan
Later occ maintenance:data-fingerprint
All went well (from this perspective, there were some other unrelated issues). The clients synced correctly. Some conflicts were correctly reported, and I could solve them via Nextcloud Desktop.