To reproduce:
1. Open attached project;
2. Make sure "Depth texture" is enabled in Universal Render Pipeline asset;
3. Build and run on android devices with Android 8 and up.

Expected result: the scene is rendered.
Actual result: black screen is rendered.

Reproduces with: URP 7.2.0 (Unity 2019.3.1f1)
Doesn't reproduce with: URP 7.1.8 (Unity 2019.3.1f1)

Devices under test:
Reproduces on:
----------, Xiaomi Mi 5 (MI 5), Android 8.0.0, CPU: Snapdragon 820 MSM8996, GPU: Adreno (TM) 530
----------, Motorola moto g(7) power (moto g(7) power), Android 9, CPU: Snapdragon 625 MSM8953, GPU: Adreno (TM) 506
VLNQA00021, Samsung Galaxy S7 (SM-G930F), Android 8.0.0, CPU: Exynos 8 Octa 8890, GPU: Mali-T880
----------, Huawei P30 Pro (VOG-L29), Android 9, CPU: HiSilicon Kirin 980, GPU: Mali-G7

Doesn't reproduce on:
----------, Lge Nexus 5 (Nexus 5), Android 6.0.1, CPU: Snapdragon 800 MSM8974, GPU: Adreno (TM) 330
VLNQA00027, Xiaomi MI MAX (MI MAX), Android 7.0, CPU: Snapdragon 617 MSM8952, GPU: Adreno (TM) 510
iPhone X, iOS: 13.3, SoC: A11
HELA0167, iPad 10'', iOS: 11.4.1, SoC: A10
VLNQA00296, iPhone 11, iOS 13.0, SoC: A13
VLNQA00244, iPhone 7 Plus, iOS: 12.0, SoC: A10

Does not reproduce with Vulkan