Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the /Assets/__MyAssets/MyScene.unity Scene
3. Open Window > General > Recorder > Recorder Window
4. Press the Button with text “START RECORDING“
5. Press the Button with text “STOP RECORDING“
6. Scroll down to the Output File section
7. Next to the Path click the Button window and arrow icon
8. In opened File Explorer window open any “Image Sequence_XXX_XXX.exr“ in RenderDoc
9. Select “Texture Viewer“ tab
10. Hover over the yellow sphere
11. Below observe the Hover values in parentheses

Expected result: At least one value is above 1
Actual result: All values in parentheses are below 1

Reproducible with: 5.1.1 (600.0.32f1), 5.1.4 (6000.5.0a7)

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: No other environment tested

Note:
- When HDR is enabled in URP and recording with 360 View, the render target format becomes R8G8B8A8_SRGB instead of B10G10R10_UFloatPack32