Reproduction steps:
1. Open the attached “BugRepro” project
2. Open the “Assets/Scenes/SampleScene.unity“ Scene
3. Enter the Play Mode
4. Click the “Spawn” button in the Game view
5. Observe the Console window

Expected result:
{{Collectable-Script: Enter & Destroy}}
{{Player-Script: Enter InstanceID: <number>}}
{{Player-Script: Exit InstanceID: <number>}}
Actual result:
{{Collectable-Script: Enter & Destroy}}
{{Player-Script: Exit InstanceID: <number>}}
{{Player-Script: Enter InstanceID: <number>}}

Reproducible with: 2022.1.0a1, 2022.3.60f1, 6000.0.44f1, 6000.1.0b12, 6000.2.0a7

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

Workaround: Delay destruction in Collectable.cs using a coroutine:
{{private IEnumerator DestroyLater()}}
{{{}}
{{yield return new WaitForEndOfFrame();}}
{{Destroy(gameObject);}}
{{}}}