Null reference exceptions occur when ScriptableObjects saved in the same .asset file are referenced in runtime

How to reproduce :
1. Open the attached “IN-102847” project
2. Open the “SampleScene” Scene
3. Enter Play Mode and observe the Console window
4. Exit Play Mode
5. Build and Run the project
6. Once the Scene has loaded, open the Player Log
7. Observe the result

Expected result: Test2 and Test1 are output the same as in Play Mode
Actual result: “NullReferenceException: Object reference not set to an instance of an object”

Reproducible with: 2022.1.0a1, 2022.3.62f1, 6000.0.501, 6000.1.5f1, 6000.2.0b3, 6000.3.0a1

Reproduced on: Windows 11
Not reproduced on: No other environment tested

Notes:

• There is an error at the beginning of the Player Log: “The referenced script on this Behaviour (Game Object '<null>') is missing!”. User reported a scripted object (script unknown or not yet loaded) has a different serialization layout when loading (read 32 bytes but expected 36 bytes)
• User reported that if you move the Test2 file to its own file, the original container that referenced the old Test2 will not automatically update its references and the error will still occur. The only way to fix that issue, is to manually change the .asset file of the container, so it references the guid of the new Test2 file