Hello Victor, I have tested the Blender too to export to Unity and I found it great overall.
I do have a question, more a feature request but it might be completely out of scope of this tool.
Would you consider creating a solution for merging materials for the Unity exporter? (not the round trip to CC3 obviously)
I want to explain:
Since Smart Hair and Brows/Beards came to CC3 it's simply a mess to get "Game Ready" characters that look decent enough.
If I use LOD: Original character (LOD0) is working great. Next LODs are simply a big mess (Hair/Beard are awful and not acceptable even from a distance)
If I use Merge Material: I can't pick what to merge and CC3 will output Beards/Brows/Hairs that aren't compatible with the Unity CC3 Import tool. Actually I have the impression that CC3 Import tools simply don't apply any custom shaders when Merged materials is used.
When I saw the Blender tool Unity export I thought that might be the key.
Would it be conceivable to have some sort of material merging (or atlasing) tool so we can define for example:
-Merge all Body Materials to 1 Material (possibility to include Nails or other items that make sense)
-Merge all Beard and Brows Objects + Atlas to 1 Material
-Merge Clothing and Atlas
The Reallusion built-in tools just don't work properly for this when Smart Hair is involved. For the project I'm working on I don't mind have PBR Skin but I do care having proper Hair/Beard/Brows looking from a normal distance (not close up)
I hope this could get some traction for getting some really neat options for optimizing game characters.
The goal is to reduce draw calls here. I don't mind setting up myself the LOD groups then having a LOD0 with original character with 250+ draw calls is ok then LOD1 ~80 drawcalls etc.
Here are a few screenshots as reference. I know they are not taken from CC3 to Blender to Unity but directly CC3 to Unity, I'm using this post because I believe that this kind of things could potentially be handled by the Blender plugin
Character from CC3:

Imported normally to Unity with HQ materials (3D Pipeline) - 239 draw calls (with your sample scene)

Imported in Unity with LOD groups:
LOD0 / LOD1 (notice that even colors on clothing are not kept from RL LOD creation) - 55 Draw calls in LOD1
Again, the goal isn't to view this up close, but it should be at least acceptable on the Hair/brows to not distinguish a big chunk of mess like this


Merged Materials by Type (that one isn't even recognized by Unity import tool so it doesn't apply any of your shaders) - 96 Draw calls (a good balance if that would be an LOD1 character)