Reproduction steps:
1. Open the attached project
2. Open Window → Analysis → Profiler
3. In the Profiler window set the Target to Edit mode and start recording
4. In the Project window, right-click on “Assets/test” material and click Reimport
5. Stop the recording in the Profiler window
6. Change the selection from Timeline to Hierarchy
7. Click on the usage spike in the Profiler window
8. In the Profiler search, type “SpriteShapeAssetPostProcessor”
9. Search for method called: “SpriteShapeAssetPostProcessor.OnPostprocessAllAssets”

Expected result: The method generates a usage spike
Actual result: The method does not generate a usage spike

Reproducible with: 5.3.0 (2020.3.40f1), 7.0.6 (2021.3.12f1), 8.0.1 (2022.1.20f1), 9.0.0 (2022.2.0b12, 2023.1.0a15)

Reproducible on: macOS 12.6

Note: In SpriteShape 9.0.0 the garbage size is smaller, but it takes more CPU time