Bug: error in effect cleanup function no longer catchable

[eps1lon]

React version: 17.0.1
TL;DR: Fixed with skipUnmountedBoundaries = true

Steps To Reproduce

1. Throw in an effect cleanup
2. Try to catch it when wrapped in act()

Link to code example:
React 16
React 17

I also tested it locally and jest and couldn't catch the error as well.

The current behavior

The error is uncatchable and does not include the component stack ("The above error occurred").

The expected behavior

The error is catchable and does include the component stack i.e. React 16 behavior.

Context

I understand that the cleanup is now async but it's still flushed in act() so I would expect that an error thrown is catchable.

Originally reported in testing-library/react-testing-library#874

[eps1lon]

Added some tests to ReactTestUtilsAct and realized this already covered by skipUnmountedBoundaries

Tests for react-dom/test-utils are added in master...eps1lon:fix/act-cleanup-propagation but the same behavior is already covered in the noop renderer

[eps1lon]

Fixed with #23322
Confirmation (notice the caught error during unmount): https://codesandbox.io/s/react-18-throw-in-effect-destory-forked-ce0j2u?file=/src/index.js