Some elements are exported with BREP geometry instead of Extruded

[GS-AKucsvan]

Description:
Geometry exporting is not as good as was before. There are multiple situations when exports BREP geometry instead of Extruded, but in previous editions could do this without problem. I attach a simple file to reproduce this feature loss. And of course in a case of an circular profile the difference could be huge.

Sample2022.ifc.txt
Sample2023.ifc.txt

Unfortunately I can not upload here the rvt file, but this Structural Foundation Isolated element is from Revit Sample file: rac_basic_sample_project.rvt
You can check with that too.

Details:
Revit version: 23.0.20.21
Revit IFC Export version: 23.1.1.0