Hi there.
When I exported my game objects applying transform before opening export window I did not change any preset in export window, there was no problem about scale and rotation in unity.
But in these days it does not work. I have to always select “Apply Transform” option to fix it anymore.
My blender version is 2.93.5
Thanks,
Apply All Transforms to Deltas
So when you do Crtl + A
Instead of clicking All Transforms, Click Apply All Transforms To Deltas
then Export
The result is the same as before. It did not change anything.
Very odd, What is your FBX Export settings set to?
Odd. maybe play around with your Up and Forward settings. I know other software’s like unity doesn’t follow the Z Up rule that Blender uses. but I feel like you may be able to fix your problem
I have tried everything 
thank you for your suggestions. Last thing I did is that trying older versions of Blender. They did not fix the problem too.
i was spending a significant amount of time on this and found configs that are working for me. Maybe you have success with this as well.
Here are the presets for the blender export and for the unity import:
You can add the FBX import preset with the preset manager in the project settings so all your fbx files will be imported with these settings
Blender_FBX_Import.preset (10.3 KB)
unity_fbx_export.py (1.0 KB)
When testing how the transformation arrives in unity make sure you delete the object from unity’s Hierarchy and Assets and re-add it. If you just re-export after changing the export/import options it will do some strange stuff with the transformations.
