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The Vivaldi build I have locally explicitly mentions "Extended Stable channel (may also include additional security patches)" on its "About" page.

The most recent updates says it includes the 147 security fixes too "[Chromium] Update to 146.0.7680.218 ESR (includes security fixes from 147.0.7727.137/138)" https://vivaldi.com/blog/desktop/minor-update-eight-7-9/