XR simulation error "d3d11: failed to create 2D texture shader resource view id=1324 [D3D error was 80070057]" on Windows with DirectX Graphics API

Reproduction steps:
1. Open the attached project “ReproProject”
2. Open the scene “Assets/Scenes/SampleScene.unity”
3. Enable XR Simulation (menu: Edit > Project Settings > XR Plugin Management)
4. Enter Play Mode
5. Observe the Game View

Expected result: A simulation is displayed in the Game view
Actual result: Black screen and the error “ d3d11: failed to create 2D texture shader resource view id=1324 [D3D error was 80070057]” in the Console

Reproducible with: 5.0.2, 5.1.0, 5.1.3 (2021.3.31f1, 2021.3.37f1)
Not reproducible with: 5.1.0, 5.1.3 (2021.3.30f1, 2022.3.24f1, 2023.2.18f1), 6.0.0-pre.5 (2023.2.18f1, 6000.0.0b14), 6.0.1( 6000.0.0b14)

Reproduced: Windows 11 23H2 (22631.3007), Windows 10 (10.0.19045) 64bit (user’s)
Not reproduced on: macOS (Intel)

Note:
Not reproducible with Vulkan/Metal Graphics API