I'm surprised nobody replied, this is pretty common. I also have an 06, my experience is the water. I'll say 99% chance, yours is water as well. I know you replace the drain tubes, but they still periodically get clogged. Just need to poke down there with something, to clear out.
You could pour a little water down the sunroof drains (driver & pass), you'll know right away if it's clogged, should spill out somewhere in interior.
2006 LR3 V6 162,000 miles
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