System Information
Operating system: Windows 10 64 bit
Graphics card: Nvidia GTX 750 Ti
Blender Version
Broken: Blender 2.82a, 2.90 alpha eaf7d36d66e5
Short description of error
In EEVEE, Spotlights parented to a scaled object cast an incorrect shape once they are rotated.
The viewport overlay, however, indicates the correct shape.
(Note: This does not apply to Cycles, see T76823)
Exact steps for others to reproduce the error
Set view to rendered.
The scene has a Spotlight (unscaled, not rotated) parented to an Empty (scaled).
This results in an elliptical spot.
However, if the Spotlight is rotated around its Z-Axis, the spot's shape should stay identical. (As indicated by the overlay.)
But it does not.