Yes, I see the same dismiss issue. I have the following SwiftUI only hierarchy (No hosting controllers):
TabView->NavigationStack---(present 'fullScreenCover')-->NavigationStack->VStack
Dismissing the tip via the 'Tip UI' causes the 'fullScreenCover' presented NavigationStack to be dismissed on the simulator. Tapping outside the Tip causes the expected behavior of Tip dismissal.
On device (17.2.1) no issue in both dismiss scenarios.
SDK 17.2