Reproduction steps:
1. Open project “case_1343272-AMemoryTest”
2. Open scene “Boot”
3. Enter Play Mode
4. Click the “Unload” button
5. Open “Window\Analysis\Memory Profiler”
6. Click “Capture New Snapshot”
7. Open the captured snapshot and go to “Unity Objects”
8. Find “M01” under “Material”
Expected result: the “M01” material doesn't appear in the Memory Profiler because it has been unloaded
Actual result: the “M01” material appears in the Memory Profiler
Reproducible with: 2021.3.16f1, 2022.2.2f1, 2023.1.0a25
Couldn’t test with: 2020.3.43f1 (due to compiler errors)
Reproducible on: macOS Catalina 10.15.7 (Intel)
Note: Also reproduced in Player