Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Connect Quest 2 with Quest Link
4. Enter the Play Mode
5. Look up and down while observing the white circle

Expected result: The white circle is fully visible and is not affected by looking up and down
Actual result: The white circle is clipping through the black background

Reproducible with: 6000.0.24f1, 6000.1.0a1, 6000.1.0a2
Not reproducible with: 2022.3.51f1
Could not test with: 2021.3.45f1 (The white circle is not rendered in Play Mode) 23.2.0a12-a7(cant open project)
Fixed in: 6000.0.25f1

Reproducible on:
Play Mode (VLNQA00379, Oculus (Quest 2), Android 10, CPU: Snapdragon XR2, GPU: Adreno (TM) 650)
Windows Standalone Player (VLNQA00379, Oculus (Quest 2), Android 10, CPU: Snapdragon XR2, GPU: Adreno (TM) 650)

Not reproducible on:
Android Player (VLNQA00379, Oculus (Quest 2), Android 10, CPU: Snapdragon XR2, GPU: Adreno (TM) 650)

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

Notes:
- Reproducible with Oculus XR and OpenXR when Shared Depth Buffer is enabled or Depth Submission Mode is set to 16 or 24 Bit
- Reproducible with Single Pass Instanced and Multi Pass