How to reproduce:
1. Open the “Addressables_URP_bug“ project
2. Open the “SampleScene“
3. In the top bar menu of the Editor click on the “Bug Test/Make Not Work“
4. In the top bar menu of the Editor click on the “Bug Test/Addressable Clean All“
5. Go to “File/Build Settings“
6. Make a Clean Build
7. Open and Observe the Player

Expected result: The “Cube (1)“ GameObject is green
Actual result: The “Cube (1)“ GameObject is magenta

Reproducible with: 1.21.21 (2022.3.36f1), 2.1.0 (2022.3.36f1, 6000.0.9f1)
Could not test with: 1.21.21 (2021.3.40f1) (with this version “Renderer.SetMaterials“ method does not exist)

Reproducible on: macOS 14.5 (Intel), Windows 10 Pro (22H2)
Not reproducible on: No other environments tested

Workaround: Explicitly call the “GatherShaderFeatures“ method from the "UnityEditor.Rendering.Universal.ShaderBuildPreprocessor", then clean the Player content and the purge cache before building the Player

Note: Not reproducible in the Editor