Reproduction steps:
1. Open the attached “IN-102817_DepthFlipped - Last Affected Version.zip” project
2. Open the “SampleScene”
3. In the Project window, select Assets > Settings > “URP-HighFidelity” (select the URP asset that is enabled in the Project Settings)
4. In the Inspector, in the “Quality” settings category, make sure that:
4.1. “HDR” is unchecked
4.2. “Anti Aliasing (MSAA)” is set to “Disabled”
4.3. “Render Scale” is set between > 0.95 and <= 1.05
4.4. “Upscaling Filter” is set to “Automatic”/”Bilinear/”Nearest-Neighbor”
5. In the Project window, select Assets > Settings > “URP-HighFidelity-Renderer” (select the Universal Renderer Data of the URP asset that is enabled in the Project Settings)
6. In the Inspector, make sure that:
6.1. “Rendering” > “Rendering Path” is set to “Forward”
6.2. “Rendering” > “Rendering Path” > “Depth Priming Mode” is set to “Disabled”
6.3. “Post-processing” > “Enabled” is unchecked
6.4. “Compatibility” > “Intermediate Texture” is set to “Auto”
6.5. “Overrides” > “Stencil” is unchecked (optional, but enabling it will expose you to settings that might disrupt the reproduction of the issue)
6.6. All of the “Renderer Features” are disabled (unchecked)
7. Go to the Frame Debugger window and make sure it is enabled
8. Select the “CopyDepth” rendering event in the Frame Debugger’s Event Hierarchy
9. Observe the Game view or the “Output / Mesh” > “Output” in the Frame Debugger’s Event Information Panel

Expected result: The depth texture is rendered the correct way up
Actual result: The depth texture is rendered upside down

Reproducible with: 2022.3.3f1, 2022.3.63f1
Not reproducible with: 2022.2.21f1, 2022.3.2f1, 2023.1.0a1, 6000.0.50f1

Fixed in: 2023.1.0a1

Reproduced on: Windows 11 Pro (24H2)
Not reproduced on: No other environment tested

Notes:
- This issue is reproducible only in Unity 2022.3 using URP (Universal Render Pipeline) version 14
- Reproducible in a new project
- The issue stops reproducing in 2022.3.63f1 after altering one of the settings mentioned in the reproduction steps, but comes back after restarting the project
- In the attached “DepthFlipped.zip” project, the effect of this issue can be seen without the Frame Debugger by observing the “Plane (1)” GameObject in the Game view (instead of a rectangle shape with a green-blue colour gradient (like in the Scene view), only 2 small blue triangles are visible in the 2 closest-to-the-camera corners of that GameObject)
- Reproducible in the Player (the effect in the Game view described above is visible in the Player as well)