Hard to open Debugger UI when FPS are low because touch events get missed. You need to tap the screen quickly around 7 times in case to open UI
Also, some devices don’t open Debugger UI at all, not sure if it’s device-specific, or because of low FPS. It’s very random behavior because it depends on the selected input system as well

How to reproduce:
1. Create a URP project or clone https://github.com/ernestasKupciunas/Winter.git (or open the attached project)
2. Set “Active Input Handling” to “Input System Package (New)” in Player Settings
3. Go to Package manager -> “Add package by name” -> name: com.unity.inputsystem, version: 1.1.0-pre.5 (or above)
4. Switch platform to Android
5. Enable “Development Build” property in Build Settings
6. Build & run the project on the device
7. Double-tap screen with three fingers (to open Rendering Debug view)

Expected result: The window is opened
Actual result: UI doesn't open

Reproduced on these devices:
Samsung Galaxy J5(2016) (SM-J510FN), Android 7.1.1, CPU: Snapdragon 410 MSM8916, GPU: Adreno (TM) 306
Motorola moto g(7) power (moto g(7) power), Android 9, CPU: Snapdragon 625 MSM8953, GPU: Adreno (TM) 506 (only with New Input system and Both Input systems)
Lge Nexus 5 (Nexus 5), Android 6.0.1, CPU: Snapdragon 800 MSM8974, GPU: Adreno (TM) 330

Not reproducible:
Galaxy Z Fold2 5G, CPU: Snapdragon 865 SM8250, GPU: Adreno 650, Android: 10
Samsung Galaxy Note20 Ultra 5G (SM-N986B), Android 10, CPU: Exynos 990, GPU: Mali-G77
Samsung Galaxy S10e (SM-G970F), Android 10, CPU: Exynos 9 9820, GPU: Mali-G7