Steps to reproduce:
1. Download attached project or create a new one:
2. Use legacy deffered rendering
3. Apply Screen Space Ambient Occlusion script to the camera that uses beforementioned rendering type. Effect is located in Standard Assets Effects package
4. Create an object which uses Universal Shader with Cutout option and apply it to an object
5. Notice that cut-off areas are opaque and colored as Background color of the camera