Reproduction steps:

1. Open the attached “Repro“ project
2. Open the “Assets/Scenes/Main.unity“ Scene
3. Open the Profiler window (Window > Analysis > Profiler)
4. Enter the Play Mode
5. Observe the “GC Allocated in Frame” value in the Memory category

Expected result: There’s 80B of GC allocated in each frame
Actual result: No GC is allocated

Reproducible with: 2021.3.34f1, 2022.3.17f1, 2023.2.4f1, 2023.3.0b1

Reproducible on: M1 MacOS 14.2
Not reproducible on: No other environment tested