How to reproduce:
1. Open the attached "case_1395813" project
2. Select the "BuildRes -> Build" button from the menu to build an Asset Bundle with "Raw" Material
3. Rename the "Raw" Material to "Raw_t" in the Project browser
4. Select the "BuildRes -> BuildTest" button from the menu to build an Asset Bundle with "Raw_t" Material
5. Enter the Play Mode in the "BundleScene" Scene
6. Select the "Load All Test" button
Expected result: Prefab Cube is generated in the Scene with "Raw_t" Material set
Actual result: Prefab Cube is generated in the Scene with "Standard" Material set
Reproducible with: 2019.4.36f1, 2020.3.31f1, 2021.2.16f1, 2022.1.0b12, 2022.2.0a8
Note: After decoding the Asset Bundles with webExtract and binary2Text, it can be observed that the "Sphere" Asset Bundle depends on the "Raw" Asset Bundle instead of "Raw_t"
Note: See the comments for investigation into the behaviour. This does not occur with the new Multi-Process Build Pipeline (available 2023.1 and later)