Reproduction steps:
1. Open the attached "PhysicsSamplesKinematicBug.zip" project
2. Open the "Events - Collisions" Scene ( Assets > 6. Events )
3. Enter the Play mode
4. In the Scene view, observe that the blue arrows on the spheres point upwards
5. Exit the Play mode
6. In the Hierarchy, toggle on the "Events - Collisions Subscene" and expand it
7. Select “Event Surface” GameObject and all the child elements of “Boundary” GameObject
8. In the Inspector, change the Physics Body Components Motion Type property from Static to Kinematic
9. Save the Subscene and toggle it off
10. Enter the Play mode
11. In the Scene view, observe that the blue arrows on spheres point downwards

Expected results: Collision normals remain the same
Actual result: Collision normals get inverted

Reproducible with: 2022.3.17f1, 2023.2.5f1, 2023.3.0a19
Couldn’t test with: 2021.3.34f1 (Invalid package dependencies), 2023.3.0b1 - 2023.3.0b2 (Invalid package dependencies)

Reproducible on: Windows 11
Not reproducible on: no other environment tested

Notes:
- Collisions still perform correctly