Reproduction steps:

1. Open user attached project "HDRP 2023.zip"
2. Open Edit > Project Settings > OpenXR
3. Enable Mock Runtime
4. Enter Play mode
5. Switch from “Left Eye” view to “Both Eyes” or “Occlusion Mesh”
6. Observe the Game view

Expected result: Lens Flare looks the same on both eyes
Actual result: Left eye’s Lens Flare light is further away from the source

Reproduced with: 1.6.0 (2022.2.10f1), 1.7.0 (2021.3.24f1, 2022.2.17f1, 2023.1.0b14, 2023.2.0a12)
Could not test with: 2020.3.47f1 (no Lens Flare light in the Game view, however view in each eye is mirrored)

Reproducible on: Windows 10

Note: SRP0 light disappears from Left eye when Enabling Occlusion (in Hierarchy selecting Point Light > Lens Flare) as well