Project Auditor - “Shader: Not compatible with SRP batcher” is not correctly judged

public override IEnumerable<ReportItem> Analyze(ShaderAnalysisContext context)
{
    if (!IsSrpBatchingEnabled)
    {
        yield break;
    }

    if (context.Shader.name.StartsWith("Hidden/"))
    {
        yield break;
    }


    var srpCompatibilityCheckMaterial = new Material(context.Shader);
    srpCompatibilityCheckMaterial.SetPass(0);

    var subShaderIndex = ShaderUtilProxy.GetShaderActiveSubshaderIndex(context.Shader);
    var isSrpBatchingCompatible = ShaderUtilProxy.GetSRPBatcherCompatibilityCode(context.Shader, subShaderIndex) == 0;

    GameObject.DestroyImmediate(srpCompatibilityCheckMaterial);

    if (!isSrpBatchingCompatible && IsSrpBatchingEnabled)
    {
        yield return context.CreateIssue(IssueCategory.AssetIssue, k_SrpBatcherDescriptor.Id, context.Shader.name)
            .WithLocation(context.AssetPath);
    }
}