How to reproduce:
1. Create a new URP Template project
2. Download the HDRP package into the project
3. Create a new empty Shader Graph (Create -> Shader Graph -> Blank Shader Graph)
4. Open the newly created Shader Graph asset
5. Add HDRP and Universal to the "Active Targets" in the Graph Settings section
6. Expand "Surface Options" of HDRP in the Graph Inspector and Turn On "Alpha Clipping"
7. In the Graph Inspector navigate to Graph Settings and Turn On "Allow Material Override" of the Universal section
8. Save the Shader Graph Asset (Save Asset)
9. Create a new Material and assign the modified Shader Graph to it
10. Turn On "Alpha Clipping" in the Material settings of the Inspector window

Expected result: SRP Batcher is shown as Compatible
Actual result: "UnityPerMaterial CBuffer inconsistent size inside a SubShader (Universal Forward)" is thrown

Reproducible with: 12.0.0 (2021.2.0b1), 12.1.7 (2021.3.4f1), 13.1.8 (2022.1.4f1), 14.0.3 (2022.2.0a16)
Couldn't test with:
7.7.1 (2019.4.39f1) - No Graph Inspector which is required for reproduction
10.9.0 (2020.3.35f1), 11.0.0 (2021.1.28f1), 12.0.0 (2021.2.0a21) - No "Allow Material Override" setting

Note:
- Closing and reopening the project fixes the issue