"Assigned editorAsset does not match type TObject" warning when assigning a class inheriting from TObject to a ScriptableObject using AssetReferenceT<TObject>

Reproduction steps:
1. Open the attached project "WarningAssetReference.zip"
2. Select the "Assets/Example.asset" in the Project tab
3. Assign "Assets/Inheritance.asset" to "AssetReference" in the Inspector
4. Observe the Console

Expected result: No warning gets thrown
Actual result: "Assets/Inheritance.asset" does get assigned to AssetReference, but a "Assigned editorAsset does not match type Base. EditorAsset will be null." warning gets thrown

Reproducible in: 1.21.3 (2023.2.0a1), 1.28.0 (2023.2.0a1), 2.7.4 (6000.0.60f1, 6000.2.8f1, 6000.3.0b5, 6000.4.0a3)
Not reproducible in: 1.21.2 (2023.2.0a1)

Reproducible on: Windows 11
Not reproducible on: No other environments tested