Universal Rendering Pipeline 7.2.0 has a bug which produces an incorrect (flipped) depth texture. This bug occurs when HDR is OFF, MSAA is x1 and Render Scale =1. More details here: https://forum.unity.com/threads/inverted-depth-texture-and-unresolved-shadowmap.824703/#post-5466879 Solution: Option 1) Enabling HDR, MSAA or changing Render Scale (any of the three) produces the correct depth texture. Option 2) Enable “Flip Depth Texture” option in Dynamic Fog Manager.
URP 7.4 has a known bug related to inverted matrices not being set correctly in VR. While this bug is not fixed by Unity, the workaround requires editing the file CommonsURP.hlsl and uncomment the line below://#define USE_OLD_RECONSTRUCT_API
Please use the Support Forum and post your question there. Our team will get back to you shortly.
