Yes Two objects with type Collider SphereCollider can and with the trigger option enabled, can they fire events of type OnTrigger? And if so, why should Time.deltaTime be used so that the operations depend on time and not on the speed of the processor?
Yes, but only if One of the objects has isTrigger enabled. See Unity - Scripting API: Collider.OnTriggerEnter(Collider) (unity3d.com) Time.deltaTime is used so that the actions are not Frame Dependent, which will be different on different devices. That way the game runs at the same rate on all devices.