Repro case:
{code:c#}
using UnityEngine;
using UnityEngine.InputSystem.EnhancedTouch;

public class TouchController : MonoBehaviour
{
// Start is called before the first frame update
void OnEnable()
{
EnhancedTouchSupport.Enable();
}

// Update is called once per frame
void Update()
{
if (UnityEngine.InputSystem.EnhancedTouch.Touch.activeFingers.Count > 0)
{
foreach(var f in UnityEngine.InputSystem.EnhancedTouch.Touch.activeFingers)
{
Debug.LogFormat("Finger ID {0} Touch Phase {1}", f.index, f.currentTouch.phase);
}
}
}
}
{code}

( from https://drive.google.com/file/d/1-au-3ChXIZlTbga-yxGWI3YBtu_iyIgr/view )

At least reproes on Windows:
- Start project
- Touch screen
- Observe Began is not always printed when touching down

More details see https://unity.slack.com/archives/C09Q7LYP9/p1669159799599629