Steps to reproduce:

1) Pull SRP tests from Github: https://github.com/Unity-Technologies/ScriptableRenderPipeline
2) Open UniversalGraphicsTest project located under TestsProjects folder.
3) Switch to Android build
4) In player settings select Gamma colorspace and Low Quality for lightmap encoding.
5) Deselect Auto Graphics API. Make sure OpenGLES2 is the only one in the list.
6) Open test scene 017_Lighting_Scene_DirectionalBaked
7) Build this scene.

Expected: Lightmaps should be dLDR encoded.
Results: Lightsmaps are baked with RGBM causing mismatch while sampling it. This can be seen in the editor after building but also on the device.