Reproduction steps:
1. Open the attached user's project "URPDepthBufferWarningIssue-2021.2.zip"
2. Build for Android with Development Build enabled
3. Open Android Logcat and observe the "RenderTexture.Create: Depth|ShadowMap RenderTexture requested without a depth buffer. Changing to a 16 bit depth buffer." warnings

Expected behavior: no warnings are being outputted
Actual behavior: "RenderTexture.Create: Depth|ShadowMap RenderTexture requested without a depth buffer. Changing to a 16 bit depth buffer." is being outputted constantly

Reproduces on: URP 12.0.0 (2021.2.0b1, 2022.1.0a1)
Does not reproduce on: URP 7.6.0 (2019.4.29f1), URP 10.5.0 (2020.3.14f1), URP 11.0.0 (2021.1.14f1)

Reproducible with these devices:
N/A, Samsung Galaxy S9 (SM-G960F), Android 8.0.0, CPU: Exynos 9 Series 9810, GPU: Mali-G72
VLNQA00002, Samsung S5 Neo LTE (SM-G903F), Android 6.0.1, CPU: Exynos 7 Octa 7580, GPU: Mali-T720
VLNQA00318, Oneplus 7Pro (GM1913), Android 10, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
VLNQA00231, Huawei HUAWEI Mate 20 Pro (LYA-L29), Android 9, CPU: HiSilicon Kirin 980, GPU: Mali-G76
VLNQA00024, Xiaomi Mi 5 (MI 5), Android 7.0, CPU: Snapdragon 820 MSM8996, GPU: Adreno (TM) 530

Notes:
-Reproducible with Vulkan only