UserAgent: Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/61.0.3163.100 Safari/537.36

Example URL:
content.overwolf.com/elad/iframe.html

Steps to reproduce the problem:
1. enable chrome flag chrome://flags/#enable-top-document-isolation or run chrome with --top-document-isolation switch.
2. open content.overwolf.com/elad/iframe.html
3. try to press on the link,

What is the expected behavior?
the iframe src should response to events
can't press on "Open the JavaScript Window Example 1"

What went wrong?
it seems like this issue related to the <div>
next iframe, opening devtools and uncheck |background-image|  property will make it work

background-image: url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAACsAAAAWBAMAAACrl3iAAAAABlBMV…J9PGunad6yfqaMNim9Nljidm1w9kjsDS5LeG368y/TuPIHO

Does it occur on multiple sites: N/A

Is it a problem with a plugin? No 

Did this work before? No 

Does this work in other browsers? N/A

Chrome version: 61.0.3163.100  Channel: stable
OS Version: 10.0
Flash Version: Shockwave Flash 27.0 r0

the issue also happen if the <div> next the iframe has 
|background-color| property instead |background-image|.
 

Deleted: index.html 206 bytes

index.html 206 bytes View Download

Deleted: iframe.html 736 bytes

iframe.html 736 bytes View Download