Reproduction steps:
1. Create a new URP Template project
2. Create a new empty scene and save it
3. Go Edit -> Project Settings -> Quality
4. Set iOS Quality to High (read note 3)
5. Go File -> Build settings, remove "SampleScene" and add the empty Scene
6. Make sure the Console window will be visible during building
7. Switch platform to iOS
8. Build the project

Expected result: No warnings regarding pixel lights are thrown or if the warning is thrown it can be resolved by following the instructions (read note 1 below)
Actual result: "Warning! Using more than 1 pixel lights on a mobile device may decrease performance severely. You can change the mobile quality settings in 'Project Settings -> Quality Settings'." is thrown when building

Reproducible with: 4.10.0 (2018.4.32f1), 7.5.3 (2019.4.20f1), 10.3.1 (2020.2.5f1), 11.0.0 (2021.1.0b7), 12.0.0 (2021.2.0a4)

Reproducible with Android and iOS

Notes:
1. Project Settings -> Quality Settings does not contain any settings related to pixel lights
2. Video is attached 2021-02-15 11-39-42.mp4 (3.3 MB)
3. Reproducible only with High, Very High, and Ultra quality settings