Concerning whom was this āyah revealed?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It was revealed in the context of the Romans. They assisted Nebuchadnezzar in the destruction of the Temple of Jerusalem because the Israelites killed Yaḥyā ibn Zakariyyā (John the Baptist), leading to its destruction and the placing of corpses within it. [Ibn ʿAbbās and others]*
2. It was revealed about the polytheists who prevented the Messenger of Allah ﷺ from entering Makkah on the day of Hudaybiyyah. [Ibn Zayd] *(Ed: Some narrations conflict with generally accepted facts concerning the first and second destruction of the Temple in Jerusalem. The temple was destroyed in 586 BCE by King Nebuchadnezzar of Babylon. It was destroyed again by the Romans under General (later Emperor) Titus in 70 CE during the Jewish Revolt.)