### Godot version

4.0.beta12.official

### System information

macOS 12.3.1 (21E258), Metal GPUFamily Apple 7, Vulkan

### Issue description

I expected particles emitted by a `GPUParticles2D` with `Drawing > Local Coords` set to `not On` to move independently of the rotation of the parent node of the `GPUParticles2D`.

However, this does not appear to be the case and the particles appear to rotate together with the parent node of the emitting `GPUParticles2D`.

https://user-images.githubusercontent.com/3022/212566997-b972cf05-3a74-4eb2-a5bc-d4d4e7c5b14a.mp4

### Steps to reproduce

1. Open the attached project.
2. Check that `Drawing > Local Coords` is set to `Off` on the `GPUParticles2D`.
3. Run the main scene.
4. The particles should not rotate with the parent node. (But they do)

### Minimal reproduction project

[GPUParticle2DRotationalJitter.zip](https://github.com/godotengine/godot/files/10421202/GPUParticle2DRotationalJitter.zip)

Particles *particles = particles_owner.get_or_null(p_particles);
	ERR_FAIL_COND(!particles);
	particles->restart_request = true;
}
void ParticlesStorage::_particles_allocate_emission_buffer(Particles *particles) {
	ERR_FAIL_COND(particles->emission_buffer != nullptr);
	particles->emission_buffer_data.resize(sizeof(ParticleEmissionBuffer::Data) * particles->amount + sizeof(uint32_t) * 4);
	memset(particles->emission_buffer_data.ptrw(), 0, particles->emission_buffer_data.size());
	particles->emission_buffer = reinterpret_cast<ParticleEmissionBuffer *>(particles->emission_buffer_data.ptrw());
	particles->emission_buffer->particle_max = particles->amount;
	particles->emission_storage_buffer = RD::get_singleton()->storage_buffer_create(particles->emission_buffer_data.size(), particles->emission_buffer_data);
	if (RD::get_singleton()->uniform_set_is_valid(particles->particles_material_uniform_set)) {
		
		RD::get_singleton()->free(particles->particles_material_uniform_set);
		particles->particles_material_uniform_set = RID();
	}
}
void ParticlesStorage::particles_set_subemitter(RID p_particles, RID p_subemitter_particles) {
	Particles *particles = particles_owner.get_or_null(p_particles);
	ERR_FAIL_COND(!particles);
	ERR_FAIL_COND(p_particles == p_subemitter_particles);
	particles->sub_emitter = p_subemitter_particles;
	if (RD::get_singleton()->uniform_set_is_valid(particles->particles_material_uniform_set)) {
		RD::get_singleton()->free(particles->particles_material_uniform_set);
		particles->particles_material_uniform_set = RID(); 
	}
}
void ParticlesStorage::particles_emit(RID p_particles, const Transform3D &p_transform, const Vector3 &p_velocity, const Color &p_color, const Color &p_custom, uint32_t p_emit_flags) {