If you die close to (before) the beginning of a new round, your body spawns but you are still dead.
Essentially, the title. I have had a plethora of rounds where I have died after the winning team is announced for a round, whether it be by suicide, TK, or getting killed by the enemy team. Upon the new round beginning, my playermodel then spawns; however, I am then in spectator mode for the round. My model can be spectated as if not counted as dead, but as far as players are considered if my teammates die and I do not, then the enemy team still wins. Also, I can use the proximity chat to talk to nearby teammates (to the playermodel, while I am stuck in spectator). I have been able to reproduce this many times.
I saw the same issue posted a year ago with little attention, but this is definitely gamebreaking. Not to mention the exploit potential if I were to spectate and tell team members positions while they are nearby my body.