I have same issue and fixed it with code below:

struct LiquidGlassTabView: ViewModifier {
    @ObservedObject var viewModel: ViewModel
    
    func body(content: Content) -> some View {
        if #available(iOS 26.0, *) {
            if viewModel.showAudioMiniPlayer {
                content
                    .tabViewBottomAccessory {
                        MiniPlayerView()
                    }
            } else {
                content
            }
        } else {
            content
        }
    }
}