So, after more tests and refactoring, we have the feeling all this mess started from our custom component providing a TabView with more or less customization depending to the OS version (i.e. Liquid Glass or not). Our old implementation, with a ZStack and some conditions inside, brought this cycle in attributes graph issue. Such cycle broke the view hierarchy, the UI tests and had side effects on other elements of navigation. The only interesting thing I can share is our Git diff (on GitHub, public repository,hope it would help someone.

After more investigations, we spotted there is a component we implemented (tab bar) with special behavior which creates such cycle in attributes graph. Thus in that case it breaks the view hierarchy for the accessibility inspector and UI tests, and creates troubles on other navigation components. We still look in our codebase and will share here which stuff brings the issue with the Xcode 26.2 buildchain.