Buy me a beer and I can tell you some very poignant stories. The best ones are where there is a legitimate abstraction that could be great, assuming A) everyone who had to interact with the abstraction had the expertise to use it, B) the details of the product requirements conformed to the high level technical vision, now and forever, and C) migrating from the current state to the new system could be done in a bounded amount of time.

My view is over-engineering comes from the innate desire of engineers to understand and master complexity. But all software is a liability, every decision a tradeoff that prunes future possibilities. So really you want to make things as simple as possible to solve the problem at hand as that will give you more optionality on how to evolve later.