Reproduction steps:

1. Open the attached project “ReproProject“
2. Switch to the Android platform (go to File → Build Profiles → In the list, select Android, in the click on the button “Switch Platform“ located in right bottom side of the Build Profiles window)
3. Connect Meta Quest device
4. Build & Run to the device
5. Make sure that the Sphere GameObject is facing you after the Player loads, and Cube GameObject is behind
6. Close the Player
7. Turn 90 degrees with the headset on
8. With the right controller, recenter the view (to recenter, press and hold the Meta button for 1-2 seconds)
9. Restart the Player
10. Observe the result in Player

Expected result: The sphere is located in front of the camera
Actual result: The sphere is located off by 90 degrees

Reproducible in: 2023.1.0a26, 6000.0.58f1, 6000.2.6f1, 6000.3.0b4, 6000.4.0a1
Could not test with: 2023.1.0a1, 2023.1.0a15 (unsolvable Input System package errors, Editor freezes)

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

Reproducible on devices:

* Oculus Quest 3 (Quest 3), CPU: Snapdragon XR2 Gen 2 (SM8550), GPU: Adreno (TM) 740
* Oculus Quest 2 (Quest 2), CPU: Snapdragon XR2, GPU: Adreno 650

Notes:

* The Sphere GameObject never appears in the front when testing on Quest 3 (When opening the Player the first time)
* The issue should reproduce on Android XR device similarly. CQA was not able to test because there is no such device available locally
* Reproduces in Play Mode as well