Discovered in this discussion, URP Shaders are sometimes accessing the basemap unnecessarily that affects a performance in a negative way.
The shaders are missing a check for _ALPHATEST_ON in some places and that keyword needs to be available in both vertex and fragment shaders.
On 2023.3 this issue was fixed with this PR
[Internal link]
2023.2 and 2022.3 need this fix as well.