Managed memory is allocated when iterating a Transform's children with "foreach()" instead of "for()"

How to reproduce:

1. Open the attached "IN-148671" project
2. Open "Scenes/SampleScene"
3. Open Window > Analysis > Profiler and enable "Deep Profile" and "Clear on Play"
4. Enter Play mode and pause once the on-screen benchmark graph appear
5. In the Profiler CPU Usage chart, select the first captured frame (it can be even without visible spike)
6. In the bottom pane, switch the view dropdown (top-left) from "Timeline" to "Hierarchy"
7. Type "Child" in the search field (top-right of the pane)
8. Observe the "GC Alloc" column for the "Transform_Dot_ChildrenForeach()" and "Transform_Dot_ChildrenFor()" rows

Actual result: “Transform_Dot_ChildrenForeach()” shows non-zero GC Alloc, while “Transform_Dot_ChildrenFor()” (identical work) shows 0 B
Expected result: Iterating a Transform's children with “foreach()” allocates no managed memory, like the “for()” loop

Reproducible with: 6000.0.0f1, 6000.0.81f1, 6000.3.21f1, 6000.5.7f1, 6000.6.0b7, 6000.7.0a4

Reproducible on: Windows 11 (25H2)
Not reproducible on: No other environments tested

Workaround: iterate with an index loop instead “for (int i = 0; i < parent.childCount; i++)

{ var child = parent.GetChild(i); ... }

” GetChild returns the child without allocating an enumerator