Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/SampleSceneXR.unity” Scene
3. Connect the Quest device with Oculus Link
4. Enter the Play Mode
5. Observe stats
6. Exit the Play Mode
7. In Player settings, switch Graphics API to DirectX11
8. Repeat steps 4 and 5

Expected result: DirectX12 and DirectX11 has similar performance
Actual result: DirectX12 has worse performance than DirectX11

Reproducible with: 2022.3.20f1, 2023.2.11f1, 2023.3.0b8
Not reproducible with: 2021.3.35f1

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

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: No other environment tested

Note:
- DirectX12 and DirectX11 performance is similar without XR