Reproduction steps:
1. Open the project “SpriteRendererBug”
2. Open the Scene “SampleScene”
3. Enter Play Mode
4. Observe GameObjects through Game view and pay attention to the left upper corner where it says “Sprite-Lit-Default”
5. Exit Play mode
6. Build the project

Expected result: In both Play Mode and Standalone Player a default material for the GameObject is used (Sprite-Lit-Default)
Actual result: The default material (Sprite-Lit-Default) for the GameObject is only used in Play Mode, while for Standalone Player - built-in sprite material is used as a default material, which is incompatible with URP 2D Lights

Reproducible with: 2021.3.14f1, 2022.1.23f1, 2022.2.0f1, 2023.1.0a20
Couldn’t test with: 2020.3.42f1 (due to compiler errors)

Reproducible on: macOS Catalina 10.15.7 (Intel)