Reproduction steps:
1. Open users attached project
2. Select File/Build and Run
3. Select Window/Analysis/Profiler and set Player as a target
4. In the Overview, search for GameObject.SetActive() and observe the GC Alloc
Expected result: 0 bytes of "GC Alloc"
Actual result: 60.3KB of "GC Alloc"
Reproducible with: 2019.4.17f1, 2020.1.17f1, 2020.2.1f1, 2021.1.0b1
Could not test with: 2018.4.29f1(could not downgrade)
Notes:
1. 2019.4.17f1 - 2020.2.0a5 (30.2KB GC allocation)
2. 2020.2.0a7 - 2021.1.0b1 (60.3KB GC allocation)