Reproduction steps:
1. Open the attached “IN-98030.zip” project
2. Open the “SampleScene”
3. Enter Play mode
4. Observe the Console

Expected result: “TestComponent IsZeroSized: True” log is visible
Actual result: “TestComponent IsZeroSized: False” log is visible

Reproducible with: 1.3.9 (2022.3.61f1, 6000.0.45f1, 6000.1.0b14, 6000.2.0a8), 1.3.10 (2022.3.61f1, 6000.0.45f1, 6000.1.0b14, 6000.2.0a8)
Not reproducible with: 1.3.8 (2022.3.61f1, 6000.0.45f1, 6000.1.0b14, 6000.2.0a8)

Reproducible on: Windows 11
Not reproducible on: No other environment tested

Note: Also reported on Unity Discussions - [https://discussions.unity.com/t/wrong-detection-of-iszerosized-components-when-including-static-fields/1621328]