How to reproduce:
1. Open the attached project “IN_10941”
2. Open the SampleScene in Scenes
3. Enter Play Mode
4. Observe the “Wall” GameObject in the Game view

Expected result: “Wall” GameObject reflects light normally
Actual result: “Wall” GameObject reflects the light inverted

Reproducible with: 2021.2.0a17, 2021.3.8f1
Not reproducible with: 2020.3.39f1, 2021.2.0a16, 2022.1.13f1, 2022.2.0b4, 2023.1.0a6

Not reproduced after:
1. Move the “Space” GameObject away from the middle to the side
2. Set “Background Camera” GameObject Render Type to “Overlay”
3. Select “Foreground Camera”
4. In the Inspector “Stack” → “Cameras” add “Background Camera Overlay” GameObject