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Blacklisted phrase (1): I have the same problem
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Me too answer (2.5): I have the same problem
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I have the same problem with .sheet(item:)
After dismissing the sheet, the URLSheet view gets evaluated again (even though it is not shown anymore), and catastrophically for me its .task is run a second time, thus trying to open the URL a second time...

    @State private var urlToOpen: URL? = nil

        MainContent(urlToOpen: $urlToOpen)    // 1
        .sheet(item: $urlToOpen, onDismiss: sheetDismissed) { url in
            let sheet = URLSheet(urlToOpen: url)
            Sheet(sheetView: AnyView(sheet))
        }
        .onOpenURL { url in
            urlToOpen = url     // raise sheet
        }

I tried to pass urlToOpen as binding to MainContent, see // 1.
But sadly your solution doesn't work for .sheet(item:)

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