How to reproduce:
1. Open project "URPTemplate_SSS_Bug.zip"
2. Enter the "SampleScene" Scene
3. Enter the Play Mode
4. Observe the view
5. In the Project window go to Assets > Settings and select UniversalRenderer.asset
6. In the Inspector window turn off Screen Space Shadows
7. Repeat 4th step

Expected result: Shadows from Directional light and Screen Space are displayed when Screen Space Shadows are on
Actual result: Shadows from Directional light are not displayed when Screen Space Shadows are on

Reproducible with: 13.1.3 (2022.1.0b2)
Not reproducible with: 12.1.2 (2021.2.7f1), 13.0.0 (2022.1.0a12)
Could not test with: 2019.4.34f1, 2020.3.25f1 (Errors after downgrade)

Note:
Reproducible in the Editor and in the Player