How to reproduce:
1. Open the attached “IN-107116” project
2. Open “Build Settings…” and build a WebGL project with the “Development Build” option enabled (File → Build Settings…)
3. Run the built project and press “CTRL” + “Backspace” to open the “Debug Manager” window
4. In the “Debug Manager” window select the blue arrows to navigate to the “Material” tab
5. In the “Material” tab under “Material Filters” change the “Material Override” to Rendering Layer Masks
6. Observe the built project window

Expected result: The “Material Override” applies a white effect on the build
Actual result: No effect is visible in the built project

Reproducible with: 6000.0.18f1, 6000.0.54f1, 6000.1.13f1, 6000.2.0b11, 6000.3.0a3
Not reproducible with: 6000.0.17f1

Reproduced on: Windows 11
Not reproduced on: No other environment tested