Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. In the Project window, select “/Assets/Settings/PC_RPAsset.asset”
4. In Inspector, under Lighting settings, if SH Evaluation Mode is not visible, click on the three dots besides Lighting settings and select “Advanced Properties”
5. Change SH Evaluation to “Per Vertex“
6. Enter the Play Mode
7. In Game view, click “Stats”
8. Observe FPS

Expected result: Difference in performance between Per Pixel and Per Vertex mode
Actual result: No observed difference

Reproducible with: 2022.3.61f1, 6000.0.47f1, 6000.1.0b15, 6000.2.0a9

Reproducible on:
Play Mode

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