GameObject is not visible when is assigned to a custom layer and the layer is not marked in Opaque Layer Mask

To reproduce:
1. Open the user’s project

Expected result: The GameObject “Fog of Exploration (2)“ is visible in the Scene
Actual result: The GameObject “Fog of Exploration (2)“ is not visible

Reproducible with: 14.0.2 (2022.2.0a14), 14.0.3 (2022.2.0b7), 15.0.1 (2023.1.0a10)
Not reproducible with: 10.10.0 (2020.3.39f1), 12.1.7 (2021.3.9f1), 13.1.8 (2022.1.16f1), 14.0.2 (2022.2.0a13)

Reproduced on: macOS Monterey 12.5.1 (Intel)

Workaround: Mark the layer in Opaque Layer Mask

Notes:

• It throws two same warnings in the Console when selecting the GameObject in 2022.1.16f1 (“CommandBuffer: temporary render texture not found while executing“)
• It throws two errors in the Console when selecting the GameObject in 2022.2.0a18 (“ArgumentNullException: Value cannot be null Parameter name: value” and “Assertion failed UnityEngine.GUIUtility:ProcessEvent”)