Reproduction steps:
1. Open the attached Unity project "Crash.zip" from Google Drive (link in the edit)
2. Go to Edit > Project Settings > Player Settings
3. In the Player Settings Default Curson section select "cursor.png"
4. In the Project window go to the Scenes folder and select "cursor.png"
5. In the Inspector window Texture Import Settings set the Texture Type to Cursor
6. Build and install the application on a device
7. Open the application and observe the crash

Expected result: The application does not crash
Actual result: The application crashes

Reproducible with: 2019.4.34f1, 2020.3.24f1, 2021.2.6f1, 2022.1.0b1

Reproduces with these devices:
VLNQA00006 - Samsung Galaxy S7 (SM-G930F), OS: 8.0.0, CPU: Exynos 8 Octa (8890), GPU: Mali-T880
VLNQA00109 - Xiaomi Mi Note Pro (MI NOTE Pro), OS: 7.0.0, CPU: Snapdragon 810 MSM8994, GPU: Adreno 430

Not reproducible with these devices:
VLNQA00404 - Galaxy Z Flip3 5G (SM-F711B), OS: 11, CPU: Snapdragon 888, GPU: Adreno 660
VLNQA00410 - Galaxy Z Fold3 5G (SM-F926U), OS: 11, CPU: Snapdragon 888, GPU: Adreno 660
VLNQA00277 - Asus ROG Phone (ASUS_Z01QD), OS: 9.0.0, CPU: Snapdragon 845 SDM845, GPU: Adreno 630
VLNQA00219 - Samsung Galaxy Note9 USA (SM-N960U), OS: 8.1.0, CPU: Snapdragon 845 SDM845, GPU: Adreno 630
VLNQA00030 - LG G2 (LG-D802), OS: 4.4.2, CPU: Snapdragon 800 MSM8974, GPU: Adreno 330 OLD OS
VLNQA00121 - Samsung Galaxy S9 (SM-G960F), OS: 9.0.0, CPU: Exynos 9 Series 9810, GPU: Mali-G72
VLNQA00263 - Google Pixel 3 (Pixel 3), OS: 10.0.0, CPU: Snapdragon 845, GPU: Adreno 630
VLNQA00022 - Xiaomi Redmi Note 3 (Redmi Note 3), OS: 6.0.1, CPU: Snapdragon 650 MSM8956, GPU: Adreno 510
VLNQA00070 - LENOVO PHAB2 Pro (Lenovo PB2-690M), OS: 6.0.1, CPU: Snapdragon 617 MSM8952, GPU: Adreno 510
VLNQA00147 - Razer Phone (Cheryl), OS: 8.1.0, CPU: Snapdragon 835 MSM8998, GPU: Adreno 540

Notes:
- The application crashes when the custom image is selected in the Default Cursor in the Player settings
- The application crashes with both Mono and IL2CPP Scripting Backends selected
- The application does not crash when the Texture Type in the Inspector window Texture Import Settings is set as a Normal map, Editor GUI and Legacy GUI, Sprite (2D and UI), Cookie, Lightmap, Directional Lightmap, Shadowmask, Single Channel
- The application does not crash when there is no Texture selected in the Default Cursor section
- The application does not crash when the Default Unity Textures are selected in the Default Curson section