Reproduction steps:

1. Open attached project "Light Layers.zip"
2. Open Assets > Scene > SampleScene
3. Select Assets > Settings > UniversalRP-HighQuality.asset
4. In the Inspector right click “Lighting” and select “Show Additional Properties”
5. Enable “Use Rendering Layers”
6. Switch Lighting > Additional Light > “Per Vertex” to “Per Pixel”
7. Observe Scene view
8. Switch back “Per Pixel” to “Per Vertex”
9. Observe Scene view

Expected result: “Stud Frame” is not illuminated
Actual result: “Stud Frame” is illuminated

Reproduced with: 2021.3.27f1, 2022.3.3f1, 2023.1.1f1, 2023.2.0a21

Reproducible on: macOS 13.3.1 (Intel), macOS 13.0 (M1)

Note: Also reproduced in Player