Reproduction steps:
1. Open the attached “Test14“ project
2. Open the “Assets/Scenes/SampleScene” scene
3. Enter the Play mode
4. Open the Profiler via Window -> Analysis -> Profiler
5. Profile for a few seconds then stop and select a random frame
6. Select the hierarchy mode
7. Search for “PreUpdate.InputForUIUpdate”
8. Observe the results

Expected Result: GC Alloc for PreUpdate.InputForUIUpdate is 0B
Actual Result: GC Alloc for PreUpdate.InputForUIUpdate is 128B

Reproducible with: 1.8.2 (2023.2.0a14, 6000.0.10f1)
Not reproducible with: 1.7.0 (2021.3.40f1), 1.8.2 (2021.3.40f1, 2022.3.37f1)
Could not test with: 1.8.2 (2023.2.0a13) (due to errors caused by the Input System package)

Reproducible on: Windows 11 Pro
Not reproducible on: No other environments tested