This applies patch D14343 from Aras Pranckevicius, with a description:
The new 3.1+ OBJ exporter did not have correct logic when faced with
non-uniform & mirrored (negative on odd number of axes) object scale:
- Normals were not transformed correctly (should use inverse transpose of the matrix),
and were not normalized,
- Face order was not "flipped" when transform has negative scale on odd number of axes
(visible when using "face orientation" viewport overlay).