Reproduction steps:
1. Open the attached “VramBug.zip” project
2. Open the “TestScene” Scene
3. Go to "Edit > Player Settings" and select Plug-in Provider
4. Connect Quest 1/2 and enter Play Mode
5. Enter Play Mode
6. In the Game View use the handle to change the Resolution scale

Expected result: VRAM does not increase significantly when changing XRSettings.eyeTextureResolutionScale at runtime
Actual result: VRAM increases significantly when changing XRSettings.eyeTextureResolutionScale at runtime (See attached Results.png)

Reproduces on: 2019.4.32f1, 2020.3.21f1, 2021.2.1f1, 2022.1.0a14

Notes:
- Issue is not reproducible with MockHMD
- Issue reproduces with all Graphics API's
- Reproduces with both OpenXR and Oculus plugin providers
- According to the user this issue is present in Player and in the Editor
- To observe VRAM usage better open "Task Manager", go to "Details", right-click on the column "Name" then "Select Columns" and tick "Shared GPU Memory". Find Unity and observe VRAM change