It seems as though using any initializer of SubscriptionOfferView or StoreView will create a memory leak.
This can be simply reproduced by adding this to your SwiftUI view:
SubscriptionOfferView(groupID: "yourgroupID", visibleRelationship: .all, useAppIcon: true)
or
StoreView(ids: ["monthly", "yearly"])
Tested on iOS 26 beta 2