When importing textures into Unity 2021.3.20f1, it swaps the red and blue channel so that the texture color is wrong.
It does not matter if it is a default texture or a normal map, they are all affected.
The behaviour can be reproduced in Unity 2021.3.20f1 and it does not happen in earlier 2021.3 versions, especially in the 2021.3.19f1 version.
We experienced the same problem some time ago in a 2020.3 version and it then suddenly was gone again with an newer version and did not show up until just now.
To reproduce the problem you can follow the steps below:
1. Create a new project with the URP sample project template with Unity 2021.3.20f1
2. Select the albedo texture under ExampleAssets/Textures/Props/HardHat and take a look at the inspector. There you will see that the texture has a bluish tint, but it originally should be yellow, as you can see in the small preview shown in the inspector in the top left corner. See also the attached screenshot.
3. Select the corresponding normal texture. There you will also see that the normal texture does not look properly.