How to reproduce:
1. Open the user's attached project "FirstPersonTest.zip"
2. In Player Settings change the Active Input Handling to Input System Package (New)
3. Press Play
4. In Game view point the crosshair to a red cube and move the crosshair away after
5. Observe the Console window

Expected result: OnPointerEnter and OnPointerExit events are logged in the Console
Actual result: No OnPointerEnter and OnPointerExit events are logged in the Console

Reproducible with: 1.0.2 (2019.4.34f1, 2020.3.26f1), 1.2.0 (2019.4.34f1, 2020.3.27f1, 2021.2.9f1, 2022.1.0b5), 1.3.0 (2019.4.34f1, 2020.3.27f1, 2021.2.9f1, 2022.1.0b5, 2022.2.0a2)

Note: When the mouse cursor is unlocked, hovering the cursor over the red box, Physics.Raycast detects the intersection