In Blender 2.80 Shift + H (object_hide_view_set(unselected=True)) used to (temporarily) hide objects only if their collection was visible in the current view layer. This behavior was changed in rB0812949bbc3d7acfd1f20a47087ff973110aa177 (D5992) by using BASE_VISIBLE_DEPSGRAPH for the decision which object's (temporary) visibility should remain unchanged. Since the view layer visibility and depsgraph visibility has been decoupled in said commit, the correct condition to check is BASE_VISIBLE_VIEWLAYER.
This patch is a fix for T72302