Reproduction steps:
1. Open the attached “BugRepro” project
2. Open the “Assets/Scenes/SampleScene.unity” scene
3. In the Hierarchy View, click on “Cube (0)” GameObject
4. In the Inspector View, observe the Layer
5. In the Hierarchy View, click on “Cube(1)” GameObject
6. In the Inspector View, observe the Layer
7. In the Hierarchy View, click on “Point Light” GameObject
7. In the Inspector View, observe the “Culling Mask” under Light Components Rendering dropdown

Expected result: “Cube (1)” GameObject is not lit up when it has a layer different from the “Point Light” GameObjects' Culling Mask layer
Actual result: “Cube (1)” GameObject is lit up the same way as “Cube (0)” GameObject, although they have different Culling Mask layers

Reproducible with: 2021.3.18f1, 2022.2.0a10, 2022.2.5f1, 2023.1.0b2
Not reproducible with: 2020.3.45f1, 2022.2.0a1, 2022.2.0a9

Reproducible on: Ubuntu 20.04, Windows 11 Pro 22H2, Intel MacOS 13.1

Note: Reproduces with Vulkan, Metal, Direct3D11, and Direct3D12 Graphics APIs