How to reproduce:
1. Create a new Universal 3D project
2. In the Hierarchy Window create “Area Light“ GameObject (Light > Area Light)
3. Select the “Area Light“ and in the Inspector Window change the Transform position and rotation to 0
4. Add the “Light Anchor“ component
5. Observe the result

Expected result: Light Anchor component’s Elevation value is set to 0
Actual result: Light Anchor component’s Elevation has a set default value which is -5.71

Reproducible with: 2022.3.58f1, 6000.0.38f1, 6000.1.0b6, 6000.2.0a3

Reproducible on: MacOS 15.3 (M4), Windows 10 (by user)
Not reproducible on: No other environments tested

Note:
- Applying the Light Anchor component to a Light GameObject and attaching another GameObject to the “Anchor Position Override” field in the Light Anchor component causes the Orbit to not fully align with the assigned GameObject (video attached)