How to reproduce:
1. Open the attached “SwapColorBufferBug.zip“ project
2. Open the “SampleScene“ Scene
3. Observe the Game view

Expected result: The green cube overlaps the red transparent cube
Actual result: The red transparent cube overlaps the green cube

Reproducible with: 2022.1.0b1, 2022.3.6f1, 2023.1.6f1, 2023.2.0b3
Not reproducible with: 2021.3.29f1, 2022.1.0a16

Reproduced on: macOS 13.4.1 (Intel), Windows 10 (by reporter)

Notes:
- Disabling the SwapColorBuffer Renderer Feature causes the green cube to overlap the red transparent cube (Settings/URP-Performant-Renderer)
- Also reproducible in Player
- The user found that the depthTarget setting was invalid after calling UniversalRenderer.SwapColorBuffer(CommandBuffer cmd), and subsequent draws did not have depthTarget