Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Build and Run
4. Observe the video in Player

Expected result: Video is played from the start
Actual result: The Player skips the first frames of the video

Reproducible with: 2022.2.0a16, 2022.3.52f1, 6000.0.27f1, 6000.1.0a4
Not reproducible with: 2021.3.45f1, 2022.2.0a15

Reproducible on:
Play Mode
Windows Standalone Player
VLNQA00325, Samsung Galaxy Note10 (SM-N970F), Android 12, CPU: Exynos 9 (9825), GPU: Mali-G76
VLNQA00318, Oneplus OnePlus 7 Pro (GM1913), Android 11, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
Vivo X90 (Mediatek Dimensity 9200), Redmi K60U(Mediatek Dimensity 9200+) (user reported)

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

Note:
- Reproducible with OpenGLES3 and Vulkan