Reproduction steps:
1. Open the attached “Splash screen.zip” project
2. Open the Build Settings and click on “Player Settings…”
3. Observe the two added Logos in the “Splash Image” property
4. Uncheck the “Show Splash Screen” property
5. Build and Run on WebGL
6. Open the Memory Profiler Window (Window > Analysis > Memory Profiler)
7. Click on the “Capture New Snapshot” button
8. Navigate to the “All of Memory” tab and unravel the “Graphics” property
9. Unravel the Texture2D property and observe the list

Expected result: The Splash Screen Logo sprites (“testMemory”) are not loaded in memory and are not present in the build
Actual result: The Splash Screen Logo sprites are loaded in memory according to the Memory Profiler and are therefore also present in the build

Reproducible with: 2021.3.36f1, 2022.3.21f1, 2023.2.13f1, 2023.3.0b10

Reproducible on: Windows 11
Not reproducible on: no other environment tested