Repository: flutter
Issue: Issue with stacked DragTargets
Labels: framework,has reproducible steps,P3,team-framework,triaged-framework,found in release: 3.16,found in release: 3.20

### Steps to reproduce

1. Have a first `DragTarget`,rejecting all `Draggable`, above a second one.
2. Start dragging a `Draggable`. The draggable is correctly handled by the first `DragTarget`.
3. The `Draggable` is not received by the second `DragTarget`

See the code sample to reproduce. 

### Expected results

The draggable should be received by the DragTarget visually behind, because the above DragTarget rejected the draggable

_Note: In my app, I added this `DragTarget` rejecting all draggable to track the movements of draggables inside a region_

### Actual results

The `DragTarget` behind does not receive `Draggable`.

I don't understand what's trying to acheive the following bit of code but when I replace `>=` with `==`, I have the expected result. But I guess it create other issues.
https://github.com/flutter/flutter/blob/92c7ba819129311def97a66b3f8a714b1e7590cb/packages/flutter/lib/src/widgets/drag_target.dart#L863-L877

### Code sample

<details open><summary>Code sample</summary>

```dart
import 'package:flutter/material.dart';

void main() {
  runApp(const MyApp());
}

class MyApp extends StatelessWidget {
  const MyApp({super.key});

  // This widget is the root of your application.
  @override
  Widget build(BuildContext context) {
    return MaterialApp(
      title: 'Flutter Demo',
      theme: ThemeData(
        colorScheme: ColorScheme.fromSeed(seedColor: Colors.deepPurple),
        useMaterial3: true,
      ),
      home: const MyHomePage(title: 'Flutter Demo Home Page'),
    );
  }
}

class MyHomePage extends StatefulWidget {
  const MyHomePage({super.key, required this.title});
  final String title;

  @override
  State<MyHomePage> createState() => _MyHomePageState();
}

class _MyHomePageState extends State<MyHomePage> {
  @override
  Widget build(BuildContext context) {
    return Scaffold(
      appBar: AppBar(
        backgroundColor: Theme.of(context).colorScheme.inversePrimary,
        title: Text(widget.title),
      ),
      body: Column(
        children: [
          Padding(
            padding: const EdgeInsets.all(20.0),
            child: Row(
              mainAxisAlignment: MainAxisAlignment.center,
              children: [
                Builder(
                  builder: (context) {
                    final child = Container(
                      width: 200,
                      height: 125,
                      color: Colors.green,
                    );

                    return Draggable<String>(
                      data: "data",
                      feedback: child,
                      childWhenDragging: Opacity(opacity: 0.5, child: child),
                      child: child,
                    );
                  },
                ),
              ],
            ),
          ),
          Expanded(
            child: Stack(
              children: [
                Center(
                  child: DragTarget(
                    onWillAccept: (_) => true,
                    builder: (context, candidates, _) => Container(
                      color: Colors.yellow,
                      width: 250,
                      height: 250,
                      alignment: Alignment.center,
                      child: candidates.isNotEmpty
                          ? const Icon(Icons.check, size: 48)
                          : null,
                    ),
                  ),
                ),
                Positioned.fill(
                  child: DragTarget(
                    onWillAccept: (_) => false,
                    builder: (context, candidates, rejected) {
                      return IgnorePointer(
                        child: Container(
                          alignment: Alignment.topLeft,
                          padding: const EdgeInsets.all(10),
                          decoration: BoxDecoration(
                            border: Border.all(
                              color: rejected.isEmpty
                                  ? Colors.blue
                                  : Colors.purple,
                              width: 5,
                            ),
                          ),
                          child: Text(
                            "Entered: ${rejected.length}",
                            style: Theme.of(context).textTheme.headlineSmall,
                          ),
                        ),
                      );
                    },
                  ),
                ),
              ],
            ),
          ),
        ],
      ),
    );
  }
}
```

</details>


### Screenshots or Video

_No response_

### Logs

_No response_

### Flutter Doctor output

<details open><summary>Doctor output</summary>

```console
[√] Flutter (Channel stable, 3.10.0, on Microsoft Windows [version 10.0.22621.3085], locale fr-FR)
    • Flutter version 3.10.0 on channel stable at C:\...
    • Upstream repository http://...
    • FLUTTER_GIT_URL = http://...
    • Framework revision 84a1e904f4 (9 months ago), 2023-05-09 07:41:44 -0700
    • Engine revision d44b5a94c9
    • Dart version 3.0.0
    • DevTools version 2.23.1
    • Pub download mirror http://...

[√] Windows Version (Installed version of Windows is version 10 or higher)

[!] Android toolchain - develop for Android devices (Android SDK version 33.0.0)
    • Android SDK at C:\...
    • Platform android-33, build-tools 33.0.0
    • Java binary at: C:\...
    • Java version OpenJDK Runtime Environment (build 17.0.6+0-b2043.56-9586694)
    X Android license status unknown.
      Run `flutter doctor --android-licenses` to accept the SDK licenses.
      See https://flutter.dev/docs/get-started/install/windows#android-setup for more details.

[√] Chrome - develop for the web
    • Chrome at C:\...

[√] Visual Studio - develop for Windows (Visual Studio Community 2022 17.0.0)
    • Visual Studio at C:\...
    • Visual Studio Community 2022 version 17.0.31903.59
    • Windows 10 SDK version 10.0.19041.0

[√] Android Studio (version 2022.2)
    • Android Studio at C:\...
    • Flutter plugin can be installed from:
       https://plugins.jetbrains.com/plugin/9212-flutter
    • Dart plugin can be installed from:
       https://plugins.jetbrains.com/plugin/6351-dart
    • Java version OpenJDK Runtime Environment (build 17.0.6+0-b2043.56-9586694)

[√] VS Code (version 1.85.0)
    • VS Code at C:\...
    • Flutter extension version 3.80.0

[√] Connected device (3 available)
    • Windows (desktop) • windows • windows-x64    • Microsoft Windows [version 10.0.22621.3085]
    • Chrome (web)      • chrome  • web-javascript • Google Chrome 121.0.6167.85
    • Edge (web)        • edge    • web-javascript • Microsoft Edge 119.0.2151.58

[!] Network resources
    X An HTTP error occurred while checking "https://maven.google.com/": Proxy failed to establish tunnel (403 Forbidden)
    X An HTTP error occurred while checking "https://cocoapods.org/": Proxy failed to establish tunnel (403 Forbidden)
    X An HTTP error occurred while checking "https://github.com/": Proxy failed to establish tunnel (403 Forbidden)

! Doctor found issues in 2 categories.
```

</details>