System Information
Operating system: Windows 10
Graphics card: Quadro RTX3000

Blender Version
Broken: (3.1.0)
Worked: (non)

Short description of error*
In summary multiple parented hierarcy objects messing up when export them in fbx and import them to Unity.

Exact steps for others to reproduce the error
When you parent an object to an Empty (let's say it's EmptyA) and you parent that EmptyA to another Empty (let's its EmptyB). After that, you parent that EmptyB to another Empty (Lets say EmptyC).So created and hierarcy like Object goes to EmptyA and EmptyA goes to EmptyB and EmptyB goes to EmptyC. Then export them all in fbx formant with any settings you like. When you import that fbx to unity, rotations and scales of Object are going to be broken. You can try also with other meshes parented to Empty B or the EmptyC. They are going to be broken too.