Texture2D.CreateExternalTexture using unnecessary delay before reference counting for external textures when using D3D11

How to reproduce:
1. Open the project "IN_30220"
2. Download the "test.jpeg" image
3. Open the "Texture Loader" script
4. Change the path in line 39 to the path where you saved the “test.jpeg” image
5. Enter the Play Mode
6. Observe the Console

Expected result: no info messages indicating delay before RefCount increase
Actual result: info messages indicating delay before RefCount increase

Reproducible with: 2020.3.44f1, 2021.3.18f1, 2022.2.5f1, 2023.1.0b2, 2023.2.0a1

Reproducible on: Windows 10 Pro

Notes: reproducible using D3D11 Graphics API