Not upgrading the Legacy material

Steps to reproduce:

1. Download attached project and open in Unity
2. Open the URP Converter >> Window >> Rendering >> Render Pipeline Converter
3. Select the Material Upgrade module
4. Click on Initialize And Convert button

Actual results: Conversion Complete with Errors message will be displayed in the Render Pipeline Converter

Expected results: Material should be converted to URP material

Reproducible with versions: 6000.0.36f1; 6000.2.0a3

Tested on (OS): 
MacBook Pro (16-inch, 2021), CPU: Apple M1 Max, Memory: 64 GB, macOS: Sonoma 14.6.1 (23G93)

Notes:

• I was using  Legacy Shaders >> Particles >> Additive(Soft) shader. But reproducible with other Legacy shaders as well