Thanks wOxxOm, yes I'm using iframes similar to the stackoverflow example, using manifest version 3.
What alerted me to this issue was another excellent extension called 'AdBlockPlus' (extension id: cfhdojbkjhnklbpkdaibdccddilifddb)
Whenever I (dynamically) build an iframe I noticed the following notification in Chrome Console:
"DevTools failed to load source map: Could not load content for chrome-extension://cfhdojbkjhnklbpkdaibdccddilifddb/browser-polyfill.js.map: System error: net::ERR_FILE_NOT_FOUND"
(obviously
AdBlockPlus forgot to include the js.map file in their extension)
I can build multiple nested iframes (including sandbox type) and the above notification appears for each frame.
I'm beginning to think I'm probably worrying about nothing!