Same thing. Man SwiftUI is awesome, I can build screens and components really fast but spend even more time on the most basic stuff like trying to hide a darn line separator. Very frustrating.
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Same situation here. I have an app I've been targeting for iOS 13, but just started testing on iOS 14 and most of my sheets no longer work like they continue to do on iOS 13 with the same code.
One interesting thing I noticed when debugging is that my View's @State variables were wrong when I went to render the sheet (via a breakpoint in the .sheet {} code). The situation I saw this happen is when I have a List that presents a selected item on tap, like this:
@State showDetailView: Bool = false
@State selectedEntry: MyEntry = nil
var entries: [MyEntry]
func handleTap(_ entry: MyEntry) {
		self.selectedEntry = entry
		self.showDetailView = true
}
// omitted the 'body' declaration for brevity
List {
		ForEach(self.entries) { entry in
				SomeCustomView(entry: entry).onTapGesture {
						self.handleTap(entry)	// this sets a couple @State variables that used to render the sheet
				}
		}
}
.sheet(isPresented: self.$showDetailView) {
		// Placing breakpoint on the next line reveals that self.selectedEntry is nil,
		// as well as other state variables (not show) are not reflected accurately
		if self.selectedEntry != nil {
				MyDetailView(entry: self.selectedEntry)
		} else {
				Text("Some Error State goes here")		
		}
}