To reproduce:
1. Open the included project "UnityEventsBoxing2_UnityProject".
2. Open the Unity profiler and instruct it to record.
3. Open and play the scene "TestScene-NoGCAlloc". The UI text explains how the test is set up. Observe the profiler memory view and notice that no garbage is generated when the event fires in this case because it only has a dynamic event handler. This is good!
4. Open and play the scene "TestScene-GCAlloc". The UI text explains how the test is set up. Observe the profiler memory view and notice that 20 bytes of garbage are generated each time the event fires because it has a static event handler. This is bad...

Reproduced in 2017.1.2p2, 2018.1.0a3