How to reproduce:
1. Open the attached “IN-109190” project
2. Open the “UISampleScene”
3. Open the Profiler (Window > Analysis > Profiler)
4. Enter Play mode
5. Start recording the Profiler information and observe the Memory section
6. Resize the Game View by dragging its edges
7. Observe the result

Expected result: New Material instances are not created; Material count remains stable
Actual result: New Material instances are created; Material count increases rapidly

Reproducible with: 2023.1.0a16, 6000.0.54f1, 6000.2.0b13, 6000.3.0a4
Couldn’t test with: 2023.1.0a15 (Could not fix issues from downgrading)

Reproduced on: Windows 10 (User reported), Windows 11
Not reproduced on: No other environment tested

Note: You can also reproduce the issue by navigating to Hierarchy > Page - Interactables > Content > Upper Shelf > Gradient Bar, and changing the slider value in the Inspector with the “Value” Component. You must exit and re-enter Play mode for this to reproduce