[BottomSheetDialogFragment] Listener set with setOnApplyWindowInsetsListener is never called

Description:
I want to adjust the padding of my root view when the keyboard opens and I'm trying to accomplish it using setOnApplyWindowInsetsListener().

In a BottomSheetDialogFragment, the listener is never called.

If I change my fragment to extend from DialogFragment, the listener is called and the behavior is as expected.

Expected behavior:
The listener set with setOnApplyWindowInsetsListener() is called in a BottomSheetDialogFragment and applies padding to the layout.

Source code:

package com.minasmina.bottomsheetdialogfragmentbug

import android.os.Bundle
import android.view.LayoutInflater
import android.view.View
import android.view.ViewGroup
import androidx.appcompat.app.AppCompatActivity
import androidx.core.view.ViewCompat
import androidx.core.view.WindowCompat
import androidx.core.view.WindowInsetsCompat
import com.google.android.material.bottomsheet.BottomSheetDialogFragment

class MainActivity : AppCompatActivity() {

    override fun onCreate(savedInstanceState: Bundle?) {
        super.onCreate(savedInstanceState)

        val dialog = TestDialog()
        dialog.show(supportFragmentManager, null)
    }
}

// TODO If you extend from DialogFragment(), `setOnApplyWindowInsetsListener` _is_ called
//  and the behavior is correct (padding is applied).
class TestDialog : BottomSheetDialogFragment() {

    override fun onCreateView(
        inflater: LayoutInflater, container: ViewGroup?, savedInstanceState: Bundle?
    ): View {
        return inflater.inflate(R.layout.test, container, false)
    }

    override fun onViewCreated(view: View, savedInstanceState: Bundle?) {
        super.onViewCreated(view, savedInstanceState)

        val window = requireDialog().window!!

        ViewCompat.setOnApplyWindowInsetsListener(view) { _, insets ->
            val imeHeight = insets.getInsets(WindowInsetsCompat.Type.ime()).bottom
            view.setPadding(0, 0, 0, imeHeight)
            insets
        }

        WindowCompat.setDecorFitsSystemWindows(window, false)
    }
}

test.xml

<?xml version="1.0" encoding="utf-8"?>
<RelativeLayout xmlns:android="http://schemas.android.com/apk/res/android"
    android:layout_width="match_parent"
    android:layout_height="match_parent">

    <EditText
        android:layout_width="match_parent"
        android:layout_height="wrap_content"
        android:hint="Comment"
        android:layout_above="@id/button" />

    <com.google.android.material.button.MaterialButton
        android:id="@+id/button"
        android:layout_width="match_parent"
        android:layout_height="wrap_content"
        android:layout_alignParentBottom="true"
        android:text="Test" />

</RelativeLayout>

Minimal sample app repro:
https://github.com/minas1/BottomSheetDialogFragmentBug

Android API version: 32

Material Library version: 1.6.1

Start by running the linked minimal sample app and inspect the BottomSheetDialogFragment path around onViewCreated, setOnApplyWindowInsetsListener(), and WindowCompat.setDecorFitsSystemWindows(). Compare it with the DialogFragment behavior shown in the report. Done means the listener is called for the bottom sheet and the root view receives the expected keyboard padding.