How to reproduce:
1. Open the attached project “Billboard Grass bug.zip” from the Google Drive link
2. Check which Scriptable Render Pipeline Setting is used (Edit > Project Settings > Graphics)
3. Double-click aforementioned Setting
4. In the Inspector window double-click the first element in the Renderer List
5. Change the Depth Priming Mode to Auto or Forced
Expected result: Billboard Grass is visible
Actual result: Billboard Grass is not visible
Reproducible with: 2021.2.19f1, 2021.3.22f1, 2022.2.13f1, 2023.1.0b10, 2023.2.0a8
Could not test with: 2020.3.46f1 (Depth Priming Mode not available)
Reproduced on: Windows 10, macOS 10.15.7 (Intel) (by reporter)
Note: The Depth Priming Mode is enabled by default when using the URP Balanced Setting