Reproduction steps:
1. Open attached project "b12_3D.zip" and scene "SampleScene"
2. To notice the issue more easily, switch to 2D perspective
3. In Hierarchy window, select "Cube" GameObject
4. In Transform Tools bar, select "Scale Tool"
5. In Scene View, use the cube Gizmo at the center of the "Cube" GameObject to scale it up and back down. Try to return your mouse to its initial location to observe the difference in scale

Expected result: There is no offset or lagging when using the Scale Tool
Actual result: There is an offset and lagging when using the Scale Tool

Reproducible with: 2021.2.0a9, 2021.2.0b12, 2022.1.0a9
Not reproducible with: 2019.4.30f1, 2020.3.18f1, 2021.1.21f1, 2021.2.0a8