Reproduction steps:
1. Open the attached project ("1304299Repro.zip")
2. Make sure MockHMD is enabled (Project Settings->XR Plug-in Management)
3. Open "BugScene" scene
4. Open Occlusion window (Window->Rendering->Occlusion Culling)
5. Open Scene window, set Occlusion Culling to Visualise and Enable Visibility lines
6. Observe the objects that shouldn't be rendered
7. Enter Play mode

Expected result: Only objects that are in the range of Visibility Lines are rendered
Actual result: Occlusion culling is not working, all scene is rendered (see "jtB9tsCiPw.mp4" video)

Reproducible with: URP 10.2.2 (2020.2.2f1, 2021.1.0b2)
Not reproducible with: URP 7.5.2, 8.3.1. 9.0.0-preview.72 (2019.4.17f1, 2020.2.2f1)
Could not test with: 2018.4.30f1 (XR SDK not available)

Tested:
- MockHMD
- Oculus Rift S