Reproduction steps:
1. Create a new project or open an existing one
2. Open the Project Settings (File > Project Settings)
3. In the Project Settings Window, select the "Physics 2D" section
4. Change any value (e.g.: "Velocity Iterations" from 8 to 10)
5. Open the “PROJECT_NAME > Project Settings > Physics2DSettings.asset” file
6. Search for the “m_VelocityIterations:” property and observe its value

Expected result: The property has it's value set to 10
Actual result: The property has it's initial value

Reproducible with: 2021.3.42f1, 2022.3.42f1, 6000.0.15f1

Reproducible on: MacOS Sonoma 14.5 (Intel), Windows 10 (user’s)
Not reproducible on: No other environment tested

Workarounds:
- Press ctrl+S or cmd+S
- Build the Editor

Notes:
- *The issue occurs with any settings asset file and any setting*
- The issue occurs with any platform settings as well
- The issue is not resolved when reopening the project or entering the Play Mode
- Pressing ctrl+S or cmd+S saves the changes applied to the Scene along with the changes made to the settings