Prior to 2023.1, Sprites are always dynamically batched and hence Tangent data were pre-transformed before being drawn on a batched call. URP-2D was also using the same dynamic-batching, hence the issue.
To avoid this issue you may want to enable Instancing for such use-cases to avoid dynamic-batching that cause this issue.
In 2023.1 we added support for SRP-Batcher and it has become the primary batching system for URP-2D which also fixes it