It appears that the terraform dns provider is throwing the error "Error updating DNS record: unexpected acceptor flag is not set: expecting a token from the acceptor, not in the initiator" from this package. See issue hashicorp/terraform-provider-dns#160
I have traced the issue to the parameters passed to https://github.com/bodgit/tsig/blob/v1.1.1/gss/gokrb5.go#L243
When changing the parameters to match those passed in the ns1 fork https://github.com/ns1/tsig/blob/master/gss/gokrb5.go#L150 the issue does not present itself. I am not sure why this resolves the issue and really have no insight into what the parameters do.
The issue is reproducible on an active directory dns server.