I have to clarify, that the issue seems not to be happening with iPadOS 17.4, therefore the problem seemingly was fixed between iPadOS 17.2 and 17.4.

Of course, thank you! I am using a simulator I tested with iPadOS 16.2, 17.2 and 17.4 I am on Xcode 15.3

I am not sure if I agree with that, since the Popover is being closed automatically, so I would imagine its value being set to false automatically. Moreover, in more complex circumstances, the popover and the sheet modifier could be applied to totally different views which do not really know each other.