Reproduction steps:
1. Open the user's attached project "AndroidDepthTest.zip"
2. Open Assets > Scenes > "SampleScene"
3. Enter Play Mode and observe the red sphere and the blue cube
4. Build and Run on an Android device
5. Observe the scene

Expected result: The red sphere is rendered over the blue cube
Actual result: The blue cube is rendered over the red sphere

Reproducible with: 12.0.0 (2021.2.0b10), 12.1.2 (2021.2.5f1), 13.1.3 (2022.1.0b1)
Not reproducible with: 7.7.1 (2019.4.33f1), 10.7.0 (2020.3.24f1), 11.0.0 (2021.1.28f1)

Reproducible with these devices:
----------, Huawei - (ELS-NX9), Android 10, CPU: NOT FOUND, GPU: Mali-G76
VLNQA00264, Samsung Galaxy S10+ (SM-G975F), Android 10, CPU: NOT FOUND, GPU: Mali-G76
VLNQA00147 - Razer Phone (Cheryl), OS: 8.1.0, CPU: Snapdragon 835 MSM8998, GPU: Adreno 540
VLNQA00263 - Google Pixel 3 (Pixel 3), OS: 10.0.0, CPU: Snapdragon 845, GPU: Adreno 630
VLNQA00121 - Samsung Galaxy S9 (SM-G960F), OS: 9.0.0, CPU: Exynos 9 Series 9810, GPU: Mali-G72
VLNQA00006 - Samsung Galaxy S7 (SM-G930F), OS: 8.0.0, CPU: Exynos 8 Octa (8890), GPU: Mali-T880
VLNQA00219 - Samsung Galaxy Note9 USA (SM-N960U), OS: 8.1.0, CPU: Snapdragon 845 SDM845, GPU: Adreno 630

Not reproducible with these devices:
VLNQA00078, Motorola Nexus 6 (Nexus 6), Android 7.1.1, CPU: Snapdragon 805 APQ8084AB, GPU: Adreno (TM) 420
VLNQA00109 - Xiaomi Mi Note Pro (MI NOTE Pro), OS: 7.0.0, CPU: Snapdragon 810 MSM8994, GPU: Adreno 430
VLNQA00022 - Xiaomi Redmi Note 3 (Redmi Note 3), OS: 6.0.1, CPU: Snapdragon 650 MSM8956, GPU: Adreno 510
VLNQA00404 - Galaxy Z Flip3 5G (SM-F711B), OS: 11, CPU: Snapdragon 888, GPU: Adreno 660
VLNQA00358 - iPhone 12, 14.1 iOS
VLNQA00310 - iPad Pro 12.9", 13.4.1 iOS
VLNQA00392 - iPad (9th generation), 15.0 iOS

Notes:
-The issue is reproducible with Vulkan and OpenGLES Graphic APIs
-Encountered specific project errors when testing from 2021.2.0b9 to 2021.2.0a1