Ok everyone. I've devoted a massive amount of time and resources on this issue and wanted to share our findings.
1) Apple's Cross-Platform Engineering team is aware of this issue, and has been struggling on nailing it down as it manifests slightly differently for each customer.
2) We have validated this issue exists on Big Sur, Monterey, and Ventura
3) Our findings indicate that the main cause of the "locked" ports is network drive mappings utilizing SMB
a) We have validated this on a fresh out of the box Mac, no security agents, socket filters, or MDM installed. ONLY Active Directory joined and mapped network drives. We have uploaded all data to Apple.
b) Mapping network drives instantly will start creating these locked ports
4) Creating a nsmb.conf file, and using that to change SMB mount behavior from hard mounts to soft mounts eliminates any locked port creation. We are in process of validating this on a build with the full load of security agents and socket filters. First 18 hours of testing is showing zero locked ports. I've included the script we are deploying via JAMF to create this config file at the bottom of this reply.
Hopefully this info helps others who are also struggling. To be clear, the changes I outlined are not a true fix, as the underlying root cause is in Apple's hands at this point. However, it does eliminate the symptoms and prevent the network disconnect issues from occurring.
Script to create the nsmb.conf file
#!/bin/zsh
cat << 'EOF' > /etc/nsmb.conf
[default]
soft=yes
EOF
chown root:wheel /etc/nsmb.conf
chmod 744 /etc/nsmb.conf