System Information
Operating system: Windows-10-10.0.19041-SP0 64 Bits
Graphics card: GeForce GTX 1660 SUPER/PCIe/SSE2 NVIDIA Corporation 4.5.0 NVIDIA 461.09

Blender Version
Broken: version: 3.0.0 Alpha, branch: master, commit date: 2021-05-12 23:52, hash: rB06e62adfb8f2
Worked: Never

I import an FBX in Blender. The bone roll of the fingers is broken. It is not aligned with the bone axis.
I import the same FBX in DAZ3D, and the bone roll is fine. So it must be a problem with the way that Blender handles the FBX import file.
[Please fill out a short description of the error here]

Download and import this FBX file in Blender.
Pick import settings. I have used the following:

Observe, how the bone rotation is different in comparison to the bone rotation in DAZ3D:

This is the blend file:

Please watch the animated gif to see how to reproduce the problem:

The difference between the FBX imported in DAZ3D can clearly be seen in top view:

DAZ3D:

Blender. As one can see, the rotation tool is not aligned with the bone as is in DAZ3D, so the rotation outcome in Blender is different than in DAZ3D:

I have tried the same in Unity, and in Unity is STILL looks different, so we have 3 versions of how fbx is being imported:

And so far, only the DAZ3D fbx importing works correctly.