How to reproduce:
1. Open the “Repro“ project
2. Open the “Window > Analysis > Profiler“
3. Open the “Go to the "File > Build Settings..."
4. Toggle on the Development Build and press the "Build & Run" button with the “Overlap Test“ Scene selected
5. In the Profiler window select the running Player as the target to profile your application on
6. Observe the Physics 2D Profiler module

Expected result: Timings and other categories do not drop to the zero value when profiling the Development Build
Actual result: All categories except the Timings category drop to the zero value when profiling the Development Build

Reproducible with: 2021.3.33f1, 2022.3.14f1, 2023.2.2f1, 2023.3.0a16

Reproducible on: macOS 13.5.2 (Intel)
Not reproducible on: No other environment tested

Note: Not reproducible when profiling in Play mode