Okay, I found out what it is now. I checked with both 2020 and 2021 with the most current dev build.
So from the test scene, you have the 'SubstanceRendererCompatibility' scripts set up to run pre/post render, which will replace the Substance outputs with bitmaps. These aren't needed, so you should remove them from the render setup, under scripts, where there is options to remove them.
What is happening is that when they are run, the post-render callback is being fired by Corona before the denoising step, as it views denoising as occurring after the render is completed. So there is an odd timing where the files have been deleted before the denoiser can run, causing it to crash sometimes, or error out if it doesn't crash.
The plugin in its most recent versions should stop displaying this at all, or running it automatically. I'm thinking we're just going to remove them wholesale in the future. The main renderer this was used for was Redshift, and with 2.5.0, we should have some real interop capacity with Redshift, so they will be unnecessary I think.
I'll be looking at the UV coordinates as well. I believe what's happening there is that the 'duplicate' that Corona is referencing is not being updated with the UV coordinates when the node being displayed is.