An update regarding the state of this issue as of iOS 26.1 beta 1
Using 26.1 beta 1 (23B5044k), I tested this issue using the sample code provided with the original post, and there's a partial fix in this build of iOS 26.1, but there's a noticeable performance issue that folks will likely want to keep in mind.
There's a significant regression between the responsive UI experience that was present in iOS 18.6 and the high-latency UI experience now present in iOS 26.1. I'll try to summarize how the behavior varies across OS versions:
iOS 18.6: onTapGesture triggers callback nearly instantly
iOS 26.0: onTapGesture fails to trigger callback at all
iOS 26.1: onTapGesture eventually triggers callback, but there's a significant delay that causes the app to feel unresponsive
Demo
The attached gif attempts to show the delay, but it feels much more apparent when you're using an app yourself and you sense the delay between when you personally tap on the screen and when the screen updates. The gif shows the follow:
Using onTapGesture in iOS 18.6: ~100ms between when the user taps and when the view updates to show the GPS coordinates of the tapped location
Using simultaneousGesture in iOS 26.1: ~100ms between when the user taps and when the view updates to show the GPS coordinates of the tapped location. (simultaneousGesture is the workaround demonstrated in https://developer.apple.com/forums/thread/795909?answerId=855111022#855111022.)
Using onTapGesture in iOS 26.1: ~400ms between when the user taps and when the view updates to show the GPS coordinates of the tapped location
Unresponsive UI
To me, the latency of using onTapGesture in iOS 26.1 beta 1 (simulator version 23B5044k) is too severe.
Knowing that Apple cares about apps feeling responsive to touch, I don't think that Apple would accept this latency in Apple's first-party apps.
Along those same lines, I plan to stick with the simultaneousGesture workaround until onTapGesture is as responsive in iOS 26.x as it was in iOS 18.6.
I hope this perspective is helpful.