I installed the optional KB4023057 yesterday which should have resolved the issue yet the process continues to prevent my computer from sleeping. This is a new development.
Even worse, I have just checked and KB4023057 installed on my PC the day before it's inability to sleep problems returned. I'm not a great believer in coincidences so have rolled back to an Acronis backup 14/02/21 and paused updates for 7 days and am guessing PC will sleep ok. It has been sleeping fine since December (powercfg -requests no longer shows anything).
Unfortunately it looks like KB4023057 is now being pushed out as mandatary it's not an optional update. Once I have confirmed PC is sleeping again, I will let KB4023057 install and report back.