How to reproduce:
1. Open the user’s attached project “CubemapArraySize.zip“
2. Open “SampleScene”
3. Open the Memory Profiler from Window > Analysis
4. Enter Play Mode or Build And Run
5. Capture New Snapshot in the Memory Profiler window
6. Inspect the “CubemapArray” item under the Top Unity Objects Categories section in the Snapshot

Expected result: Item takes up 32 MB of memory
Actual result: Item takes up 192 MB of memory

Reproducible with: 2021.3.20f1, 2022.2.10f1, 2023.1.0b7, 2023.2.0a5
Could not test with: 2020.3.46f1 (error: “Library\PackageCache\com.unity.memoryprofiler@1.0.0\Editor\Containers\MetaDataHelpers.cs(70,82): error CS8124: Tuple must contain at least two elements.”)

Reproduced on: Windows 10 and 11
Not reproduced on: macOS 12.3.1 (Intel)

Notes:

* Script “Test” in the Assets folder creates a CubemapArray m_array of array size 1, dimensions 1024x1024, depth 4 bytes per pixel, with mipmaps. Multiplying that all together one would expect to see that reported as 32MiB, as noted in the code comments
* Cubemap is twice as large than in other platforms