How to reproduce:
1. Open the attached project 'Spot light culling issue.zip'
2. Open 'SampleScene' Scene
3. Notice that there are no lights in the camera frustum in the Scene View
4. Select GameObject > Main Camera in the Hierarchy
Expected result: Console logs 'Preview Camera VisibleLights: 0'
Actual result: Console logs 'Preview Camera VisibleLights: 24'
Reproducible with: 2021.2.0a14 (12.0.0)
Notes:
- This happens when Spot Lights' outer angle is above 170
- Similar issue for point lights is resolved in 1266851, hence it is not a duplicate