Inconsistent DeltaTime values when reporting the first two frames

How to reproduce:
1. Download and open the attached project
2. Enter Play mode
3. Observe the console window

Expected outcome: The first two reported frames have a DeltaTime value of
Actual outcome: The first two reported frames have a DeltaTime value of ~0.

Reproducible with: 2021.3.30f1, 2022.3.10f1, 2023.1.15f1, 2023.2.0b10, 2023.3.0a7
Reproduced on: MacOS Ventura 13.4