Reproduction steps:
1. Open the attached project “FBX_DAE”
2. In the Project window select the “Assets/dae_u_avoid01.DAE” file
3. In the Inspector window make sure that the “Bake Axis Conversion” checkbox is enabled
4. Repeat steps 2 and 3 for the “Assets/fbx_u_avoid01.FBX” file
5. Open the “Assets/Scenes/SampleScene” Scene
6. In the Hierarchy window select dae_u_avoid01 → top_null → all_move → cam_001 → attach_002 child GameObject and look at its position in the Scene view
7. In the Hierarchy window select fbx_u_avoid01 → top_null → all_move → cam_001 → attach_002 child GameObject and compare its position to the position of dae_u_avoid01 child GameObject position

Expected result: Both child GameObjects appear in the same position
Actual result: The GameObjects appear in different positions

Reproducible with: 2021.3.29f1, 2022.3.6f1, 2023.1.7f1, 2023.2.0b2

Reproducible on: macOS 13.4.1 (c)

Note: The child GameObjects appears in the same position if “Bake Axis Conversion” is disabled for both GameObjects in the Import Settings