Reproduction steps:
1. Open the attached "1405273.zip" project
2. Open the "SampleScene" scene
3. Enter Play mode
4. Press the left mouse button in the Game view
5. Release it, then quickly press and release it again (might need to repeat the 4th and 5th steps many times to reproduce)
6. Observe the "Cube" GameObject in the Game view

Expected result: The GameObject always returns to red when the left mouse button is released
Actual result: Occasionally the GameObject fails to return to red when the left mouse button is released

Reproducible with: 2020.3.31f1, 2021.2.0a16, 2021.2.14f1, 2022.1.0b10, 2022.2.0a6
Not reproducible with: 2019.4.36f1, 2020.3.30f1

Notes:
- Could not reproduce in builds
- The 4th and 5th steps were done up to 100 times when testing each version
- Tested on Windows

Update:
This is a Windows Runtime bug and isn't specific to Input System package; it just happens to be readily exposed by new input.

It's very difficult to consistently repro the issue, but I've found a technique that seems to work reasonably well: execute a "staggered" double-click.
That is, perform a "normal" click followed immediately by a fast second click. The bug appears to trigger when the second mouse click occurs very quickly after the mouse up from the first click, but note that spamming mouse clicks doesn't seem to work very well.

Even then, it may still take multiple attempts to repro the bug.