Reproduction steps:
1. Open the user-attached project
2. Open “Assets/Scenes/Test,unity”
3. Click Pause and then Play
4. Observe Console logs.

Expected result: On frame 1, Time.deltaTime and Time.unscaledDeltaTime value is the same when the game is started paused or not.
Actual result: On frame 1, Time.deltaTime and Time.unscaledDeltaTime return 0.

Reproducible with: 2020.3.37f1, 2021.3.6f1, 2022.1.9f1, 2022.2.0b1, 2023.1.0a3

Reproducible on: Windows 10 Pro 21H2

Note: When clicking Play and then stopping play, on the first frame Time.deltaTime and Time.unscaledDeltatime return a value larger than 0.