issue 40740 workaround

main.dart

import 'package:flutter/material.dart';

void main() => runApp(const NestedScrollViewExampleApp());

class NestedScrollViewExampleApp extends StatelessWidget {
  const NestedScrollViewExampleApp({super.key});

  @override
  Widget build(context) => const MaterialApp(
        home: NestedScrollViewExample(),
      );
}

class NestedScrollViewExample extends StatelessWidget {
  final List<String> tabs;
  final String title;
  final double expandedHeight;
  const NestedScrollViewExample({
    super.key,
    this.tabs = const ['Tab 1', 'Tab 2'],
    this.title = 'Books',
    this.expandedHeight = 150,
  });

  @override
  Widget build(context) => DefaultTabController(
        length: tabs.length,
        child: Scaffold(
          body: NestedScrollView(
            headerSliverBuilder: (context, innerBoxIsScrolled) => [
              SliverOverlapAbsorber(
                handle:
                    NestedScrollView.sliverOverlapAbsorberHandleFor(context),
                sliver: SliverAppBar(
                  title: Text(title),
                  pinned: true,
                  expandedHeight: expandedHeight,
                  forceElevated: innerBoxIsScrolled,
                  bottom: TabBar(
                    tabs: [
                      for (final tab in tabs) Tab(text: tab),
                    ],
                  ),
                ),
              ),
            ],
            body: TabBarView(
              children: [
                for (final name in tabs) TabBarViewWidget(name: name),
              ],
            ),
          ),
        ),
      );
}

class TabBarViewWidget extends StatefulWidget {
  final String name;
  final double padding;
  final double itemExtent;
  final int childCount;
  const TabBarViewWidget({
    super.key,
    required this.name,
    this.padding = 8,
    this.itemExtent = 48,
    this.childCount = 30,
  });

  @override
  State<TabBarViewWidget> createState() => _TabBarViewWidgetState();
}

class _TabBarViewWidgetState extends State<TabBarViewWidget> {
  late final ScrollController _controller;

  @override
  void initState() {
    super.initState();
    _controller = ScrollController();
  }

  @override
  void dispose() {
    _controller.dispose();
    super.dispose();
  }

  @override
  Widget build(context) => SafeArea(
        top: false,
        bottom: false,
        child: CustomScrollView(
          controller: _controller,
          key: PageStorageKey<String>(widget.name),
          slivers: <Widget>[
            SliverOverlapInjector(
              handle: NestedScrollView.sliverOverlapAbsorberHandleFor(
                context,
              ),
            ),
            SliverPadding(
              padding: EdgeInsets.all(widget.padding),
              sliver: SliverFixedExtentList(
                itemExtent: widget.itemExtent,
                delegate: SliverChildBuilderDelegate(
                  (context, index) => ListTile(
                    title: Text('Item $index'),
                  ),
                  childCount: widget.childCount,
                ),
              ),
            ),
          ],
        ),
      );
}