Lens Flare does not perform Occlusion with a certain Occlusion Offset value when the Camera is facing Light

How to reproduce:
1. Open project "Lens Flare Test.zip"
2. Open "SampleScene" Scene and enter Play Mode
3. In the Hierarchy window select "Main Camera" GameObject
4. In the Inspector window change Rotation Y to 180
5. Keep changing Position Z between (-0.19 and 5.3)
6. Observe the Game view

Expected result: Lens Flare is visible
Actual result: Lens Flare disappears with certain Z values

Reproducible with: 12.1.17 (2021.3.4f1), 13.1.8 (2022.1.4f1), 14.0.3 (2022.2.0a16)
Could not test with: 2019.4.39f1, 2020.3.35f1 (different Lens Flare (no Occlusion Offset))

Reproduced on: macOS 11.6 (Intel)

Note: If changing Occlusion Offset to 0 the issue is not reproducible