Thank you for the report. After investigating, we're closing this as By Design.
URP's Tile-Only Mode is designed specifically for TBDR (Tile-Based Deferred Rendering) hardware — the GPU architecture used in mobile and standalone XR devices. Tile-Only Mode validation currently does not support any configuration that requires intermediate render targets, which is how the Mock HMD operates. Mock HMD was not designed to simulate a standalone VR headset based on a mobile platform. We are resolving this By Design.