Reproduction steps:
1. Open the attached project "IssueOpenGL.zip"
2. In the Editor go to Edit > Project Settings > Player
3. In Player Settings set Graphics API to OpenGLES3
4. Go to File > Build Settings
5. Build and run the application on the device and observe

Expected result: The object cannot be seen through the Terrain
Actual result: The object can be seen through the Terrain

Reproducible with: 12.0.0 (2021.2.0b15), 13.0.0 (2022.1.0a11)
Could not test with: 2019.4.31f1, 2020.3.20f1, 2021.1.25f1 (Project breaks, Console errors)

Reproduces with these devices:
VLNQA00277 - Asus ROG Phone (ASUS_Z01QD), OS: 9.0.0, CPU: Snapdragon 845 SDM845, GPU: Adreno 630
VLNQA00147 - Razer Phone (Cheryl), OS: 8.1.0, CPU: Snapdragon 835 MSM8998, GPU: Adreno 540
VLNQA00219 - Samsung Galaxy Note9 USA (SM-N960U), OS: 8.1.0, CPU: Snapdragon 845 SDM845, GPU: Adreno 630

Not reproducible with these devices:
VLNQA00121 - Samsung Galaxy S9 (SM-G960F), OS: 9.0.0, CPU: Exynos 9 Series 9810, GPU: Mali-G72
VLNQA00109 - Xiaomi Mi Note Pro (MI NOTE Pro), OS: 7.0.0, CPU: Snapdragon 810 MSM8994, GPU: Adreno 430
VLNQA00006 - Samsung Galaxy S7 (SM-G930F), OS: 8.0.0, CPU: Exynos 8 Octa (8890), GPU: Mali-T880
VLNQA00070 - LENOVO PHAB2 Pro (Lenovo PB2-690M), OS: 6.0.1, CPU: Snapdragon 617 MSM8952, GPU: Adreno 510

Notes:
- When running application on Samsung Galaxy Note9, phone restarts (Graphics APIs set to Vulcan, Scripting Backend - IL2CPP/Mono)
- When Opaque Texture is unselected in Universal Render Pipeline Asset settings, the issue does not reproduce
- When building the project for Standalone and with OpenGL Graphics API selected, the issue does not reproduce