Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Switch to the Android Platform
4. Build and Run on Quest
5. Observe the Player

Expected result: No target on the cubes exist
Actual result: Target is present

Reproducible with: 2022.3.40f1, 6000.0.13f1
Could not test with: 2021.3.41f1 (Rendering Layers option is not available for URP Decal Projector)

Reproducible on:
VLNQA00379, Oculus (Quest 2), Android 10, CPU: Snapdragon XR2, GPU: Adreno (TM) 650
VLNQA00325, Samsung Galaxy Note10 (SM-N970F), Android 12, CPU: Exynos 9 (9825), GPU: Mali-G76
VLNQA00318, Oneplus OnePlus 7 Pro (GM1913), Android 11, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
VLNQA00231, Samsung Galaxy A5(2017) (SM-A520F), Android 8.0.0, CPU: Exynos 7 Octa 7880, GPU: Mali-T830

Not reproducible on:
Play Mode
Windows Standalone Player

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: No other environment tested

Notes:
- Reproducible with OpenGLES3, but does not reproduce with Vulkan
- Possible workaround is to change Decal Technique from Automatic to DBuffer