Reproduction steps:
# Open the user’s attached project (“T1372030_FFR.zip“)
# Open the “/Assets/FFRRepro.unity” Scene
# Build and run on an Oculus Quest device

Expected result: The text around the edges of the eye is rendered at a lower resolution
Actual result: The text is the same resolution

*Per the comment below:*

FFR doesn’t work in: 2021.3.8f1, 2021.3.12f1, 2022.1.20f1.
FFR works correctly in 2020.3.31f1, 2022.2.0a18, 2023.1.0a4.

-Reproducible with: 2020.3.41f1, 2021.3.12f1, 2022.1.22f1, 2023.1.0a1, 2023.1.0a16-
-Not reproducible with: 2022.2.0b15-
Could not test with: 2022.2.0a1, 2022.2.0a16 (OVRLint.cs(991,43): error CS1061: 'AudioImporterSampleSettings' does not contain a definition for 'preloadAudioData' and no accessible extension method 'preloadAudioData' accepting a first argument of type 'AudioImporterSampleSettings' could be found)

Reproducible with devices:
VLNQA00379, Oculus (Quest 2), Android 10, CPU: Snapdragon XR2, GPU: Adreno (TM) 650

Reproduced on: Windows 10 Enterprise 21H2

Notes:
* It appears that an API introduced in 2022.2.0a18 fixes it, but after consulting with the Universal RP R&D team, that change is too risky to backport and it would be best to create a fix specific to 2021 LTS