How to reproduce:
1. Open the “URP Beta” project
2. Open the “SoftShadowBug” Scene
3. Change “Rendering Path” to “Deferred” in “Assets/Settings/URP-HighFidelity-Renderer“
4. In the Hierarchy select “Directional Light“ GameObject
5. In the Inspector make sure “Soft Shadows” are selected for a “Shadow Type”
6. Observe the “Transparent.mat” material on a “Plane” GameObject

Expected result: soft shadow is rendered
Actual result: hard shadow is rendered

Reproducible with: 2022.2.0a9, 2022.2.11f1, 2023.1.0b9, 2023.2.0a5
Not reproducible with: 2020.3.46f1, 2021.3.20f1, 2022.2.0a8, 2023.2.0a7
Fixed in: 2023.2.0a6

Reproducible on: Windows 10 Pro

Notes:
- From 2022.2.0a9 up to 2022.2.2f1 “Opaques” Surface Type materials are also affected (issue reproducible on all Rendering Paths)
- Also reproducible in Player