How to reproduce:
1. Download and open the attached "My project" project
2. Open the Profiler window
3. Enter Play mode
4. Observe the Material count in the profiler window
5. Exit Play mode
6. Repeat steps 3-4
Expected outcome: Material count does not increase
Actual outcome: Material count increases by 1
Reproducible with: 2021.3.26f1, 2022.2.21f1, 2022.3.0f1, 2023.1.0b19, 2023.2.0a17