I believe this is an unintended behaviour so…
When FilteringEnabled is true, game:GetService(“StarterGui”).ResetPlayerGuiOnSpawn does not seem to replicate to the client. So if ResetPlayerGuiOnSpawn is unchecked (false) in StarterGui, the PlayerGui will still reset on respawn.
To fix this, the player must write game:GetService(“StarterGui”).ResetPlayerGuiOnSpawn = false in a LocalScript.