Lights with Cookies generate Cookie Atlas and increase Memory usage every time when Play mode is entered

Reproduction steps:
1. Open the attached “My project.zip” project
2. Open the Memory Profiler Window (Window > Analysis > Memory Profiler)
3. Press “Capture New Snapshot”
4. Open the Snapshot and navigate to the ”Unity Objects” tab
5. Search for “Universal Light Cookie Atlas_4096x4096_B10G11R11_UFloatPack32_Tex2D”
6. Observe the amount of Objects
7. Enter the Play mode
8. Exit the Play mode
9. Repeat 2-6th steps

Expected result: “Universal Light Cookie Atlas_4096x4096_B10G11R11_UFloatPack32_Tex2D” number of files does not increase
Actual result: “Universal Light Cookie Atlas_4096x4096_B10G11R11_UFloatPack32_Tex2D” number of files and Memory usage increases every time Play mode is entered

Reproducible with: 2021.3.47f1, 2022.3.56f1, 6000.0.34f1, 6000.1.0b1

Reproducible on: Windows 11
Not reproducible on: No other environment tested