How to reproduce:
1. Create a new project with the “Universal 3D Sample“ template
2. Navigate to File → Build Settings
3. Press “Build“
4. After the Build is finished, change the Platform to “Dedicated Server“
5. Switch the Platform back to the "Windows, Mac, Linux"
6. Press “Build“

Expected result: Shaders are not compiled
Actual result: Shaders are compiled

Reproducible with: 2021.3.37f1, 2022.3.26f1, 2023.2.19f1, 6000.0.0b16

Reproducible on: Windows 10
Not reproducible on: No other environment tested

Notes:
- The second Build finishes faster, however, slower than the case where the Platform was not switched
- Including all the scenes in the project is not necessary to reproduce the issue, to make the Build time faster select one scene in the Build Settings
- The issue reproduces when the Platform is switched to different Platforms (not only “Dedicated Server“)