Deleting doesn't work properly. It prevents writing to Health App because app even cant request access to writing to Health App without this key in entitlement. Unbelievable. Seems like we all need to write to Tim to fix this issue. Apple doing nothing.

removing <key>com.apple.developer.healthkit.access</key><array/> exactly from entitlements source code fixes the issue. I was able to upload to App Store and it works correctly on TestFlight, but in Capabilities pane in project i do not see HealthKit anymore. But it works. This is the way.

I have removed the <key>com.apple.developer.healthkit.access</key><array/> entry from my entitlement file and the review has successfully passed. All the Health Kit features works as expected. But it's a workaround anyway. Filled bug report and wrote to developers support with the bug description too.