-- Update --
I used one of my TSI reports to get some quick insight on the issue and received the following responses:
Thank you for contacting Apple Developer Technical Support (DTS). I tried to reproduce the issue you wrote about, using the code in your forum post. My configuration is macOS 11.4 (20F71) and Xcode 12.5.1 (12E507). I was able to reproduce the List scrolling issue. This may be e a SwiftUI bug.
There is no workaround DTS can provide for Feedback ID #FB9328794 / FB8973958; the issue is still under investigation. Please continue to track the problem via the bug reports filed.
Unfortunately, it appears it may be a while before this gets resolved. Perhaps it may be fixed in MacOS Monterey.