How to reproduce:
1. Download the attached project "Profiling-GC-recorded-in-SetUp.zip"
2. Open Window > General > Test Runner
3. Run the test Tests.dll > ProfilingTest > WithAllocsDuringSetupAndNoAllocsDuringExecution_Profile_ShouldRecordZeroAllocs
4. Open Window > Analysis > Performance Test Report
5. Ensure the Test Report window has refreshed: Click "Refresh" or check "Auto refresh" in the top left
6. Observe the Time.GC() graph
Expected result: All values are 0
Actual result: All values are 201
Reproducible with: 1.3.3-preview, 2.8.1-preview (2020.3.36f1, 2021.3.4f1, 2022.1.5f1, 2022.2.0a17)