Steps to reproduce:

1) Download attached project and open in Unity
2) Build and Run project on a device
3) Observe black screen (2d lights will not be rendered)
Error will be thrown in the logcat:
Texture creation failed. 'R8G8B8A8_SRGB' is not supported for Sample usage on this platform. Use 'SystemInfo.IsFormatSupported' C# API to check format support.

Reproduced with:
2020.2.0b5 URP: 8.2.0
2020.2.0b5 URP: 9.0.0
2020.2.0b5 URP: 10.1.0

Not reproduced with:
2020.2.0b5 URP: 8.1.0

Devices under testing:
Reproduced with:
VLNQA00126, Samsung Galaxy S5 Mini, 6.0.1, Exynos 3 Quad 3470, Mali-400 MP

Not reproduced with:
VLNQA00163, LG V30, 8.0.0, Snapdragon 835 MSM8998, Adreno 540
VLNQA00217, Razer Phone 2, 9.0.0, Snapdragon 845 SDM845, Adreno 630
VLNQA00268, Samsung Galaxy S10+, 10.0.0, Exynos 9 9820, Mali-G76
VLNQA00108, LGE LG Leon 4G LTE, 5.0.1, Snapdragon 410 MSM8916, Adreno 306
OnePlus Nord, 10, Snapdragon 765G SM7250-AB, Adreno 620

P.S. Reproduced using Gles2 Graphics API with Mali-400 MP GPU only