How to reproduce:
1. Open the attached project ("case_1212896-OnTriggerExit2DBug.zip")
2. Open the repro scene ("SampleScene)
3. Enter Play Mode
4. Run, click Toggle Sprite : OnTriggerExit2D gets called.
5. Inspect the console

You can verify that Destroy does NOT call OnTriggerExit2D as expected by clicking Destroy Sprite. Disabling a Game Object using SetActive(false) should have the same effect and NOT call OnTriggerExit2D.

OnTriggerExit2D is incorrectly reported when a GameObject is disabled with Physics2D.callbacksOnDisable set to false. OnCollisionExit2D is not reported as expected.