Thanks for sharing the existing thread details, is there any particular fix for making the window act as the first responder or any plan from Apple to fix it in upcoming releases?

No this is a separate issue and not linked to the thread https://developer.apple.com/forums/thread/825491. This was observed during reboot of the machine when File Vault is enabled and not in SFAuthorization flow.This has been observed since macOS 13.x and we continue to see the same until macOS 26.4.1.