FlatList children sometimes stop responding to taps when using pull-to-refresh

Description

When performing a FlatList pull-to-refresh shortly after a regular scroll up, the contents of the list sometimes become completely unresponsive to taps. When that happens, a slight scroll down immediately fixes the issue,

Steps to reproduce

1. Scroll to the top of the list
2. Scroll down slightly so there's room for the next maneuver
3. Do a gentle scroll up, and while the scroll still has momentum and you are near the top of the list, do another scroll up to engage the pull-to-refresh (you don't need to actually trigger a refresh but the bug remains even if you do)
4. After you release the gesture, the buttons in the list are unresponsive to taps until you perform a scroll down again

React Native Version

0.76.6

Affected Platforms

Runtime - Android

Output of npx react-native info

System:
  OS: Windows 11 10.0.22631
  CPU: "(12) x64 AMD Ryzen 5 5600H with Radeon Graphics         "
  Memory: 2.94 GB / 13.86 GB
Binaries:
  Node:
    version: 22.12.0
    path: C:\nvm4w\nodejs\node.EXE
  Yarn:
    version: 1.22.22
    path: C:\nvm4w\nodejs\yarn.CMD
  npm:
    version: 10.9.0
    path: C:\nvm4w\nodejs\npm.CMD
  Watchman:
    version: 20241222.093427.0
    path: C:\ProgramData\chocolatey\bin\watchman.EXE
SDKs:
  Android SDK:
    API Levels:
      - "31"
      - "33"
      - "34"
      - "35"
    Build Tools:
      - 30.0.3
      - 33.0.1
      - 34.0.0
      - 35.0.0
    System Images:
      - android-34 | Google Play Intel x86_64 Atom
    Android NDK: Not Found
  Windows SDK:
    AllowDevelopmentWithoutDevLicense: Enabled
    AllowAllTrustedApps: Disabled
    Versions:
      - 10.0.19041.0
      - 10.0.22000.0
      - 10.0.22621.0
IDEs:
  Android Studio: AI-242.23726.103.2422.12816248
  Visual Studio:
    - 17.12.35527.113 (Visual Studio Community 2022)
Languages:
  Java:
    version: 17.0.13
    path: C:\Program Files\Microsoft\jdk-17.0.13.11-hotspot\bin\javac.EXE
  Ruby:
    version: 3.2.1
    path: C:\Ruby32-x64\bin\ruby.EXE
npmPackages:
  "@react-native-community/cli":
    installed: 15.1.3
    wanted: ^15.1.3
  react:
    installed: 18.3.1
    wanted: 18.3.1
  react-native:
    installed: 0.76.6
    wanted: ^0.76.6
  react-native-windows: Not Found
npmGlobalPackages:
  "*react-native*": Not Found
Android:
  hermesEnabled: true
  newArchEnabled: true
iOS:
  hermesEnabled: Not found
  newArchEnabled: Not found

Stacktrace or Logs

N/A

Reproducer

https://snack.expo.dev/@the_cetus/thankful-orange-kiwi

Screenshots and Videos

https://github.com/user-attachments/assets/5ccada90-67ef-42a3-90d3-7be33df7db47

まず、リンクされた Snack の再現手順を Android で実行し、FlatList 周辺で記載されている pull-to-refresh ジェスチャーの手順に従います。少し下方向にスクロールするまで子要素のタップが反応しなくなることを確認し、その挙動を修正の完了条件として使用します。