Apple staff member admitted this bug, so probably it might be fixed soon
https://developer.apple.com/forums/thread/737967?answerId=767599022#767599022
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There are multiple mentions of this problem, we're seeing it as well.
Similar threads (with no solution):
https://developer.apple.com/forums/thread/736239
https://developer.apple.com/forums/thread/729197
https://developer.apple.com/forums/thread/736110
SO questions:
https://stackoverflow.com/questions/77098992/swiftui-sheets-not-correctly-deinitializing-associated-instances
https://stackoverflow.com/questions/77153299/swiftui-view-leaks-in-ios-17