Reproduction steps:
1. Open project “URP 14 Bug Report Render Layers”
2. Open “SampleScene” scene
3. Observe the Scene view

Expected result: 3 different cubes react to different rendering layers, and one cube reacts to all rendering layers
Actual result: All cubes are not reacting to the 3 spotlights in the scene, only the directional light

Reproducible with: 2022.2.0b16, 2022.2.2f1, 2023.1.0a25
Not reproducible with: 2021.3.16f1, 2022.2.0b15
Couldn’t test with: 2020.3.43f1 (no option “use rendering layers”)

Reproducible on: Catalina 10.15.7 (Intel)

Workaround: In “URP-HighFidelity-Renderer (Universal Renderer Data)“ set the Rendering Path to “Deferred”

Notes:
- User reported that the same issue also appears using Decals
- The lights work properly when completely disabling rendering layers in the “URP-HighFidelity” asset