Unconventional oil and gas has become a major focus of development. However, after initial fracturing, the reservoir is not fully fractured, leading to rapid production decline and necessitating repeated fracturing to improve recovery. Refracturing in a new wellbore which reconstructed by solid expandable tubular is highly operable and has been successfully applied in both domestic and international oil fields. However, issues such as seal failure and the inability to seal old perforations hinder the potential for remaining production. Physical property testing and comparisons was used to determine the appropriate material constitutive model for expansion tube seals. Considering the original perforation burr as the primary cause of rubber failure, a finite element model was developed to analyze the impact of expansion tube-rubber-burr collisions on damage. Rubber failure criteria based on strain and stress were developed, the evolution of rubber failure was analyzed, and a method for normalizing damage volume was proposed. The rubber failure behavior under various factors was further analyzed. Finally, a relationship chart was established between the characteristic value of seal damage and its main controlling factors. Based on these findings, recommendations for expansion tube wellbore reconstruction operations were provided, focusing on two aspects: controlling the horizontal section string entry speed to ≥4 min/column and maintaining burr height below 3.0 mm.