`NavigationStack` when presented by sheet is forced to be reevaluated when app is in background

Development environment: Xcode 16.1, macOS 15.1 (24B83)

OS version: iOS iOS 17.5 and above

When NavigationStack is presented by a sheet, and navigationDestination API is being used for navigation within the stack, the sheet content is forced to be reevaluated when app is in background.

Sample Project

import SwiftUI

struct TestView: View {
    var id: Int
    @State private var isLoading = false
    @State private var presentSheet = false

    var body: some View {
        let _ = Self._printChanges()
        VStack {
            if isLoading {
                ProgressView()
            } else {
                VStack {
                    Text("View: \(id)")
                    Text("Not loading")
                    Button("Present Sheet in NavStack") {
                        presentSheet = true
                    }
                    NavigationLink("Show Link", value: id * 100)
                }
            }
        }
        .sheet(
            isPresented: $presentSheet,
            content: {
                NavigationStack {
                    TestView(id: self.id + 1)
                    // Comment this block out and note the view no longer reloads when app is in background when there's > 1 sheet modals
                        .navigationDestination(for: Int.self, destination: { num in
                            TestView(id: num)
                        })
                }
            }
        )
        .task {
            isLoading = true
            defer {
                isLoading = false
            }
            try? await Task.sleep(for: .seconds(1))
        }
    }
}

struct ContentView: View {

    var body: some View {
        let _ = Self._printChanges()
        VStack {
            content
                .padding()
        }
    }

    var content: some View {
        VStack {
            NavigationStack {
                VStack {
                    Image(systemName: "globe")
                        .imageScale(.large)
                        .foregroundStyle(.tint)
                    TestView(id: 0)
                }
                .navigationDestination(for: Int.self, destination: { num in
                    TestView(id: num)
                })
            }
        }
    }
}

Steps to reproduce: To reproduce the issue in the sample project:

1. Tap on present sheet in navstack button to invoke View #1 presented in sheet
2. Put the app into multitasking mode by tapping on the simulator home button twice
3. Observe that console does not emit debug messages on SwiftUI View change. Also observe that there was no loading in the view
4. Tap on present sheet in navstack button again to invoke View #2 presented in sheet
5. Repeat step #2, but this time observe that console does emit debug message that SwiftUI View were changed due to the following:

• TestView: @self, @identity, _isLoading, _presentSheet changed.
• TestView: _isLoading changed.
• TestView: _isLoading changed.

To remove the issue: 7. Comment out the block on navigationDestination. Recompile the app and run it in simulator 8. Repeat step 2-5. Note this time the console does not emit debug message that SwiftUI View were changed.