Reproduction steps:
1. Open the attached project
2. Open the "SampleScene.unity" Scene located in "/Assets/Scenes/" in the Project window
3. Observe the Lighting on the "Cube (Light Affected)" GameObject in the Scene View
4. Select the URP-HighFidelity.asset located in "/Assets/Settings/" in the Project window
5. Enable the "Light Layers" option under Lighting in the Inspector window
6. Observe the Lighting on the "Cube (Light Affected)" GameObject in the Scene View
7. Select and change the "Cube (Light Affected)" GameObject's Layer to "Custom Layer 2"
8. Observe the Lighting on the "Cube (Light Affected)" GameObject in the Scene View

Expected result: the Culling Mask option shouldn't take effect
Actual result: the Culling Mask option still works

Reproducible with: 2021.3.2f, 2022.1.0f1, 2022.2.0a14
Could not test with: 2019.4.39f1, 2020.3.34f1 (Light Layers are not present in URP)

Note: if the Light Layers are enabled, the Culling Mask option is greyed out, but it still takes effect. Even when the GameObject has the correct Light Layer selected it still requires it to have the Layer value selected to the greyed out Culling Mask Layer for the Lighting to take effect