Problems importing IFC extruded geometry into Revit 2019 and 2020

We are working on a computational design add-in that outputs IFC4 proxy elements in SPF format. During testing we are encountering problems with importing extruded geometries. To help locate this problem we put together 3 test files based on the Building Smart example data ‘extruded-solid.ifc’ from
https://github.com/buildingSMART/IfcDoc/blob/master/IfcKit/examples/basic-geometric-shape/extruded-solid.ifc

Test files (attached):

[test-extruded-polygon-solid.ifc.TXT](https://github.com/Autodesk/revit-ifc/files/3631713/test-extruded-polygon-solid.ifc.TXT)
[test-extruded-circle-solid.ifc.TXT](https://github.com/Autodesk/revit-ifc/files/3631714/test-extruded-circle-solid.ifc.TXT)
[test-extruded-rectangle-solid.ifc.TXT](https://github.com/Autodesk/revit-ifc/files/3631716/test-extruded-rectangle-solid.ifc.TXT)

(note that .TXT has been appended to filenames for uploading)
test-extruded-rectangle-solid.ifc
test-extruded-circle-solid.ifc
test-extruded-polygon-solid.ifc

We tested importing these data into Revit 2019.2 (IFC Importer 19.2.0.0) and Revit 2020.1 (IFC Importer 20.1.0.1) with the following result:
Revit 2019 - Link IFC:
all ok (no errors or warnings in logs)
Revit 2019 - Open IFC:
rectangle and circle ok, polygon does not display (no errors or warnings in logs)
Revit 2020 - Link and Open IFC:
none display (no errors or warnings in logs).

When Open IFC does not display the IFC data, a Generic Family is created in Revit, but It is not possible to create an instance.

We are surprised that with Revit 2020 we are experiencing more problems with IFC than in Revit 2019.

As a further note:
- all data are correctly imported with Navisworks Manage 2020
rectangle and circle are correctly imported with Bim Vision 2.20,
- polygon is imported but rendered incorrectly with Bim Vision 2.20.

Has anyone had similar experience? Do others get the same results with their Revit installation? It is certainly a concern that these basic geometries do not import into Revit correctly and we would be grateful to hear whether others are encountering this problem.

Start by reproducing the reported results with test-extruded-rectangle-solid.ifc, test-extruded-circle-solid.ifc, and test-extruded-polygon-solid.ifc in Revit 2019.2 and 2020.1. Compare Link IFC and Open IFC behavior and inspect the importer path reached by these files; done means the differing display and instance-creation failures are explained and addressed or clearly documented.

Written by the indexing model from the issue text.