There is no documentation that the IR sensor can be turned off at all. Here is some information Apple has provided:
- iPhone and iPad Pro and the TrueDepth camera system have been thoroughly tested and meet international safety standards. The TrueDepth camera system is safe to use under normal usage conditions. The system will not cause any harm to eyes or skin, due to its low output.
- When viewed through certain types of cameras, you might notice light output from the TrueDepth camera. This is expected as some cameras might detect infrared light. Some might also notice a faint light output from the TrueDepth camera when viewed in a very dark room. This is expected in extremely dark settings.
About Face ID advanced technology - Apple Support
The same question has been brought up before such as this one from 4 years ago. The comments then are basically the same that can be found here, as only Apple can answer "why" questions if they choose to do so. Apple has already made the statement that there is no concern from a safety standpoint.
Constant Infrared flashing - Apple Community