Unfortunately all workarounds so far didn't work for me:
changed Preferred Currency
created a new project.
checked "Access to Certificates, Identifiers & Profiles" and "Access to Cloud Managed Distribution Certificate"
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Well, it turns out to be simple:
enable the preservesSuperviewLayoutMargins property of the cell.
enable the preservesSuperviewLayoutMargins property of the contentView of the cell as well.
They are disabled by default.
Now cell's layout margins will respect the collection view's layout margins.
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This behavior only happens when using a compositional layout with estimated item height or a list layout.
For compositional layouts with absolute item height, no irrelevant cell is reloaded.