Thank you for reporting a bug to Unity.
After reviewing the behavior, we've confirmed it aligns with the current design and intended use of the feature. We understand this may differ from your expectations or workflow.
We will close this case as 'As Designed.' If you have feedback on how the feature could better meet your needs, please let us know - we value your input and consider it in future improvements.
In this particular case, the reflection rotation is enabled by default when starting from an empty projects or from URP 3D template. While the URP sample project is considered to be complete and is not meant to have reflection probe rotation.