To reproduce: 
# Create a new project using empty URP template;
# Import URP samples into the project ( Window > Package Manager > Universal RP > Samples > Import);
# Open "SunFlare" scene;
# Enter Playmode.

Expected result: "Sun" should hide behind objects

Actual result: "Sun" doesn't hide behind objects

Tested and reproduced on macOS, Windows Editor and Standalone builds. 

Reproduced in: 2022.2.17f1, 2022.2.18f1, 2023.1.0b15