Light shadows are missing when Light GameObject is far from Camera

Reproduction steps:

1. Open the attached “ShadowsTest” project
2. Open the “Assets/Scenes/SampleScene.unity” Scene
3. Observe the grey rectangle in the center of the Game View

Expected result: Visible shadows around the grey rectangle
Actual result: No shadows are present

Reproducible with: 10.9.1 (2020.3.44f1), 12.5.0 (2021.3.17f1), 14.1.2 (2022.2.3f1), 15.1.2 (2023.1.0a26

Reproducible on: Windows 10 (21H2)

Notes:

• Raising the “Range” Value in the Light Component fixes the issue
• Raising “Max Distance” Value in the Volume Component fixes the issue
• Moving the GameObject with the Light Component closer to the Camera fixes the issue