Steps to reproduce:
1. Create a new project using the “3D URP” template
2. Open the “Assets/Scenes/SampleScene.unity” Scene
3. In the Hierarchy window create a Particle System by right clicking > Effects > Particle System
4. In the Project window create a Material by right clicking > Create > Material
5. Observe the Console window

Expected result: No warning messages appear in the Console window
Actual result: “The package cache was invalidated and rebuilt because the following immutable asset(s) were unexpectedly altered:
Packages/com.unity.render-pipelines.universal/Runtime/Materials/ParticlesUnlit.mat“ warning message appears in the Console window

Reproducible with: 14.0.2 (2022.2.0a9), 14.0.3 (2022.2.0b7), 15.0.1 (2023.1.0a11)
Not reproducible with: 10.10.0 (2020.3.39f1), 12.1.7 (2021.3.9f1), 13.1.8 (2022.1.17f1), 14.0.1 (2022.2.0a8)

Reproducible on: Windows 10