Reproduction steps:
1. Open the “MaterialCount“ project
2. Open the “SampleScene” scene
3. While observing the Console enter and exit Play Mode 4 times
Expected result: material count does not increase overall
Actual result: material count increases after each time
Reproduced in: 2021.2.0a16, 2021.3.19f1, 2022.2.7f1, 2023.1.0b5, 2023.2.0a3
Not reproduced in: 2020.3.45f1, 2021.2.0a15
Reproduced using: macOS 13.0.1 (Intel), Windows 10 (by the reporter)
Notes:
1. Reproduced with URP and HDRP
2. Not reproduced with Built-in RP
3. In 2021.2.0a16 it increases by 2 after each time but in the latest versions, it increases by ~8