Update, there may be a fix in Safari 17.1.x
https://developer.apple.com/documentation/safari-release-notes/safari-17_1-release-notes#WebGL
"WebGL
Resolved Issues
Fixed an issue which would cause unnecessary “WebGL: context lost.” errors after Safari has been moved to the background on iPadOS. (115500744)"
kmaxaurora
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We also have this issue in a Three.js based application. It is reproducible on iPad running 17.0.3. The only workaround we found was to clear the cache for Safari on the iPad settings, not something that would be practical for users. In our case this can also cause WebGLRenderingContext: getShaderPrecisionFormat() method to return null, presumably due to the lost context. Our logs indicate it may be happening on the newer versions of MacOS as well.