Steps to reproduce:
1. Open the user’s attached project
2. Open the “Assets/Scenes/SampleScene.unity“ Scene
3. Navigate to File > Build Settings and press the “Build and Run” button
4. When the Player opens click the “0“ and “1“ buttons on your keyboard
5. Observe the FPS in the top right corner
6. In the top left corner of the Player select “High Fidelity“
7. Exit the Player and launch it again
8. Select “Performant“
9. Click the “0“ button on your keyboard

Expected result: FPS is uncapped
Actual result: FPS is capped at 60

Reproducible with: 2020.3.41f1, 2021.3.12f1, 2022.1.20f1, 2022.2.0b12, 2023.1.0a15

Reproducible on: Windows 10

Notes:
1. Need 2 monitors to reproduce this issue
2. The second monitor needs to be set to 60Hz
3. Look at the attached video (“FPS.mp4“) for clarity