There are only two possible explanations: the compiler contains a bug or it’s placing a kind of watermark for obscure reasons.
That entry is certainly bogus because any exception thrown by a finally block itself must send execution flow to outer exception handler or finally block, but never “run again” the same finally block.
Also, a good evidence that it’s a bug/watermark, is the fact that Eclipse (and perhaps other Java compilers) are not generating such entry, and even so Eclipse-generated classes work fine on Sun’s JVM.
That said, this post is interesting because it seems that the class file is valid and verified. If I were a JVM implementor, I would ignore that entry and fill a bug for Sun/Oracle!