How to reproduce:
1. Open the attached project
2. Make sure Resolution and Presentation settings have
2.1 Fullscreen disabled
2.2 Render outside safe area enabled
2.3 Default Orientation set to Portrait Upside Down
3. Run the project on device with notch
4. Hold device in Portrait orientation
5. Check what values are printed in the log

Result: SafeArea values are incorrect
Incorrect: Safe Area (x:0.00, y:90.00, width:1080.00, height:1974.00) | Cutouts (x:504.00, y:-216.00, width:72.00, height:90.00)
Correct: Safe Area (x:0.00, y:0.00, width:1080.00, height:2064.00) | Cutouts <- cutouts not printed

Note1: If running the same application with Autorotation enabled in Player Settings and pressing "Portrait Upside Down" button which sets orientation to Portrait Upside Down, printed values are correct
Note2: If app is put in background and then brought up again in foreground, the values update

Reproducible: 2021.2.0a3.484, 2021.1.1f1.2209.3, 2021.1.0b1.1725, 2020.3.3f1.153, 2020.1.16f1.4933

Tested and reproduce on:
VLNQA00323, Galaxy Note10 USA, 11.0.0, Snapdragon 855 SM8150, Adreno 640
VLNQA00281, Galaxy S10e USA, 9.0, Snapdragon 855 SM8150, Adreno 640 (on this device values do ont update if app is brought up from background)
VLNQA00342, Note20 Ultra 5G INT, 10.0.0, Exynos 990, Mali-G77 on this device values do ont update if app is brought up from background)