When I try to export a file in gltf form, any object nodes that link to a collection in another file and which have a rotation or scale applied to them export an incorrect transform in the final file.

Exact steps for others to reproduce the error
Create a new blend file. Create a monkey object and add it to the collection 'Monkey".
Create a second blend file. Create a link to the Monkey collection in the first file.
Select your linked object. Press Ctrl-D and move the object somewhere else in your scene. Rotate it about an axis or scale it. Do this several times with several objects.
Export your scene as a gltf file.
Open the gltf in a viewer. You will see the objects that you applied rotations or scales to in incorrect locations.

I've already reported a bug at https://developer.blender.org/T83131. Thought I'd post the patch here too.