Assets are marked dirty despite the user not making changes

Some assets are marked dirty when the scene is saved despite the user not making changes in those files.

It has been reported multiple times to the version control support team in general. So, it's somehow well-known by users. 

Using the attached project and following the steps to reproduce described below we were finally able to reproduce the issue, but we would like to point out that it is not a specific case, we mean that it is a general issue that has been reported using different assets. Note that it's a general issue not a specific one for this project.

Reported by:

• Unity Version Control team
• From the user’s perspective in the version control context, it is annoying to see how the pending changes are polluted by some files that haven’t really changed, in some cases, they are even checked out and the user has to undo the unchanged files. Although we have an option available to do it in one click, we consider that it is a point of friction for the user and that is why we wondered if it is planned to improve/fix it at some point in the Editor.
• Support tickets: (this's the first block of tickets, we can surely get many more if you need them)
  • https://unity3d.zendesk.com/agent/tickets/777755
  • https://unity3d.zendesk.com/agent/tickets/1367818
  • https://unity3d.zendesk.com/agent/tickets/1529593
  • https://forum.plasticscm.com/topic/22522-identical-file-keeps-showing-up-in-pending/?tab=comments#comment-43020

Steps to reproduce:

1. Open the attached project plugin-session-test-bug.zip
2. Open the Assets\Karting\Scenes\MainScene.unity
3. Select DirectionalLight and modify the value for Scale.X
4. Save the changes 

Actual results:
At this point, two unchanged files appear due to the timestamp change

Assets\Karting\Scenes\MainScene.unity -> Changed
Assets\Karting\Tutorials\4 Add a Jump\Add a Jump 020.asset -> Unchanged
ProjectSettings\ProjectSettings.asset -> Unchanged

Expected results: 
Only the scene should appear as changed

Assets\Karting\Scenes\MainScene.unity -> Changed

Reproducible with versions: 2021.3.43f1, 2022.3.44f1, 6000.0.17f1

Not reproducible with versions: to be determined

Tested on (OS): reproduced on Windows, to be determined on macOS

Notes:

• Regarding the steps to reproduce, if the two unchanged files don't appear as the actual result, you need to undo all changes and repeat it until it happens.
• It's pending to check if it's reproduced with other Editor versions and on macOS.
• You can download the plugin-session-test-bug.zip project using the following link: https://drive.google.com/file/d/1xilNpHzOSOl7R76bdYw9CrorA-gGOi7M/view?usp=sharing
• It's possible that the problem can be reproduced by obtaining a minimal project from the attached one (real). It could be obtained if it helps its resolution.