Build fails with “RenderTexture.Create failed: format unsupported for random writes - R32 SFloat“ Error when building an empty URP Template with IL2CPP and App Bundle selected

Reproduction steps:
1. Open the attached project "ReproProj"
2. Switch to Android Platform (File > Build Settings > Android > Switch Platform)
3. Make sure “Build App Bundle (Google Play)” is selected in Build Settings
4. Make sure IL2CPP is selected in Player Settings (File > Build Settings > Player Settings > Other Settings > Scripting Backend)
5. Build

Expected result: Build succeeds
Actual result: Build fails and “RenderTexture.Create failed: format unsupported for random writes - R32 SFloat (49)“ Error appears in the Console window

Reproducible with: 2022.3.16f1 (User reported)

Reproducible on: Windows 10 (10.0.19045) 64bit (User reported)
Not reproducible on: No other environment tested

Notes:

• CQA did not reproduce this
• This is most likely related to the user’s old GPU card NVIDIA GeForce 210 which only supports DX 10.1