I often find that tapping on a link will switch to the correct resource but not move to the correct location in the resource. It just stays wherever it already was previously opened to. It seems to happen more often when linking to a resource that is already open---however, closing that resource then retrying the link to it still has the problem. It also seems to happen more with page indexes rather than headword indexes.
An example I was having problems with just now was using the Factbook entry on Trinity. The subsection links in the ISBE entry shown don't work correctly: they switch to the ISBE but it doesn't change to the right location. However, the Trinity headword link (next to the book cover) does work correctly.

The same links work consistently in the desktop app.
It's not just the Factbook, but many books that have footnote links to other books aren't reliably working. Tapping on a reference in the footnote popup will show the correct text, but then tapping the "Jump to reference" link will open the book at the wrong place.
However I can't consistently reproduce the problem.
v 30.0.0 (112) on iPadOS 17.6.1