Can confirm I'm also having issues
I've attempted these as well
struct StyledList: ViewModifier {
		func body(content: Content) -> some View {
				if #available(iOS 14.0, *) {
						return content
								.listStyle(InsetGroupedListStyle())
				} else {
						return content
								.listStyle(DefaultListStyle())
					 }
				}
		}
}
and
extension View {
		public func styledList() -> some View {
				if #available(iOS 14.0, *) {
						return self.listStyle(InsetGroupedListStyle())
				} else {
						return self
				}
		}
}
But they all fail with
Function declares an opaque return type, but the return statements in its body do not have matching underlying types
Removing the #if available and one of the options does work.
ATLE_Developer
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We're also facing the same issue on Xcode 11.7, but with an iOS and watchOS app.
Exporting via adhoc works fine, with no errors, but when submitted to Apple, it gets stuck and we get that same email.
I've also tried removing the watchOS app and submitting just the iOS one alone but it's the same result.
I've tossed an email to them but have received no response thus far.