Particle death is invoked only after trail death when using Particle System

How to reproduce:
1. Open the attached project (ParticleDeath.zip)
2. Open scene Scenes/SampleScene
3. Select the GameObject "Particle System" in the Hierarchy view
4. In the Scene view, press Play in the "Particle Effect" tab
5. Observe the Particle System life cycle

Expected result: particle death is invoked (sub-emitter is activated) when the particle disappears
Actual result: particle death is invoked (sub-emitter is activated) when the particle's trail disappears

Reproducible with: 2019.4.29f1, 2020.3.17f1, 2021.1.18f1, 2021.2.0b9, 2022.1.0a6