Speaking broadly, in NodeJS a program creates "an async context" whenever code runs that creates a callback-to-be-run-later via the Event Loop or the microtask queue. Network requests, setTimeout callbacks, Promises, etc.
In modern versions of NodeJs you have the (still experimental) async_hooks module to track the lifecycle of these asynchronous resources.
Previous versions of NodeJS had the now deprecated process.addAsyncListener -- kept alive by the async-listener polyfill package.
Does Deno have any built-in or third party functionality that allows userland code to track the creation of these asynchronous contexts? Or is there something about how Deno works that makes this an irrelevant concept?