How to reproduce:
1. Open the attached “IN-73789” project
2. Open “SampleScene1” and enter Play mode
3. Open the Memory Profiler (Window → Analysis → Memory Profiler)
4. In the Memory Profiler, press the “Capture” button in the top-left corner
5. Open the newly generated snapshot
6. Navigate to the “Unity Objects” tab and enter “_EmptyAdditionalLightShadowmapTexture“ into the search bar
7. Take note of the number of matching entries
8. In the Game window, press the “ChangeQuality Start” button
9. Wait 15 seconds, then press the “ChangeQuality End” button
10. Repeat steps 4 through 7

Expected result: The number of entries has not changed after repeatedly changing URP quality settings
Actual result: There are many more EmptyAdditionalLightShadowmapTexture entries in the Memory Profiler (~60 more)

Reproducible in: 2022.3.21f1, 2022.3.25f1
Not reproducible in: 2022.3.20f1, 2023.2.19f1, 6000.0.0b16
Could not test with: 2021.3.37f1 (Memory Profiler functionality not supported)

Reproducible on: Windows 11, macOS 14.4.1 (Silicon)
Not reproducible on: No other environments tested

Note: Also reproducible in Player