Reproduction steps:
1. Open the attached project "LightAnchorTest"
2. Open "Assets/Scenes/New Scene"
3. Select GameObject "Spot Light"
4. In the Light Anchor component set Up Direction to "World"
5. Rotate "Camera" along Z axis
6. Observe light rotation
7. In the Light Anchor component set Up Direction to "Local"
8. Rotate "Camera" along Z axis
9. Observe light rotation

Expected result: When Up Direction is set to "World" light stays on the same side of the sphere
Actual result: Light stays on the same side of the sphere when Up Direction is "Local"

Reproducible with: 12.0.0 (2021.2.0b15), 12.1.6 (2021.2.19f1), 13.1.7 (2022.1.0b14), 14.0.2 (2022.2.0a9)
Couldn't test with: 7.7.1 (2019.4.37f1), 10.8.1 (2020.3.32f1) (Light Anchor not available)

Notes:
- rotating the camera while having "World" set as Up direction has a strange offset
- also reproducible with URP