How to reproduce:
1. Open the attached "sprite_mask_issue_urp" project
2. Open the “testscene” and observe the “Circle_1” sprite in the Scene view
3. Select the “Light 2D” GameObject in the Hierarchy tab
4. In the Inspector, tick the “Light 2D” checkbox to enable the component
5. Observe the result in the Scene view

Expected result: The “Circle_1” sprite does not change
Actual result: The “Circle_1” sprite is masked by the “Test_Mask”

Reproducible in: 2022.3.21f1, 2022.3.28f1, 2023.3.0b9, 6000.0.2f1
Not reproducible in: 2021.3.38f1, 2022.3.20f1, 2023.3.0b8

Reproducible on: Windows 10, Windows 11
Not reproducible on: No other environments tested

Notes:

* Also reproducible in Player
* Removing any two Sorting Layers from the Light2D’s “Target Sorting Layers” field will make the Sprite Mask behave as expected