Reproduction steps:
1. Create a new URP project
2. In the Project window, select the search to be "In Packages" and search for "UniversalRenderer.cs"
3. Open the file and using CTRL+F, search for "(RTHandles.rtHandleProperties.rtHandleScale.x != 1.0f || RTHandles.rtHandleProperties.rtHandleScale.y != 1.0f)"
4. Observe the results

Expected results: There is only one instance of that code
Actual results: There are two instances of that code

Reproducible with: 2022.3.9f1, 2022.3.24f1
Not reproducible with: 2021.3.37f1, 2022.3.8f1, 2023.2.18f1, 6000.3.0b14

Reproducible on: Windows 11 Pro
Not reproducible on: No other environments tested

Note: The full snippet of the duplicate code is this:
if (RTHandles.rtHandleProperties.rtHandleScale.x != 1.0f || RTHandles.rtHandleProperties.rtHandleScale.y != 1.0f) createColorTexture |= createDepthTexture;