Currently WebKit partitions 3rd party web storage (window.localStorage/window.sessionStorage) strictly by top-level page's domain.
So if e.g. http://example.com and http://help.example.com both iframe page http://3rdparty.com/widget.html, and widget.html saves some data in e.g. sessionStorage, then this data won't be available when the end-user browsers from the root domain to the subdomain.
This behavior is inconsistent with other browsers, see e.g. https://github.com/privacycg/storage-partitioning/ where partitioning is by top-level origin (in this case example.com). It's also I think contrary to developer and user expectations to treat example.com and help.example.com as if they were completely separate entities for partitioning. Consider, for instance, a 3rd-party chat product wanting to support a continuing session as the end-user browses from one subdomain to another, or from parent domain to a subdomain.