URP Depth texture not rendering properly when built in WebGL

Reproduction steps:

1. Open the attached project “WebGL_Repro“
2. Build And Run the project for WebGL (File > Build And Run)
3. Observe the incorrect Depth Texture behavior

Expected result: White box is visible and located behind the wooden frame
Actual result: White box is invisible or fully visible

Reproducible with: 2021.2.0f1, 2021.2.19f1, 2021.3.16f1, 2022.1.24f1, 2022.2.0b11
Not reproducible with: 2020.3.41f1, 2021.1.28f1, 2021.2.0b17, 2022.2.0b12, 2023.1.0a18

Reproducible on: Intel MacOS 11.6.8