Wrong!
SQL Server will return a result set that consists of two columns (both datatype numeric(3,2)), and one row. The values in this row are 2.5 and 3.6. (Or 2.50 and 23.60, or 0002.500000 and 03.6000 - those are all different representations of the same numeric value).
I don't agree with what you say.
For me it's not about what is shown on the screen, but what is returned. SQL Server returns a decimal(3, 2), as you stated. So it will not store 2.5 or 2.500, which have a different precision, but exactly 2.50.