ScriptableObject.OnDestroy is not called after Respouces.UnloadUnusedAssets

Reproduction steps:

1. Open the attached “ScriptableObjectTest.zip” project
2. Open the “Assets/Scenes/NewScene.unity”
3. Enter the Play Mode
4. Observe the Console window

Expected result: 2 logs are outputted as the OnDestroy method is called on both the GameObject and ScriptableObject
Actual result: Only a single log from the GameObject’s OnDestroy call is outputted

Reproducible with: 2021.3.33f1, 2022.3.15f1, 2023.2.4f1, 2023.3.0a18

Reproducible on: M1 MacOS 14.0
Not reproducible on: No other environment tested