Lens Flare occlusion effect doesn't work when the Camera GameObject is behind obstacles

How to reproduce:
1. Open the attached “IN-25988.zip” Project
2. Open the “SunFlare” Scene (Assets → Scenes)
3. Observe the Game window

Expected result: Lens Flare effect gets obstructed when the Camera is behind obstacles
Actual result: Lens Flare effect is still visible when the Camera is behind obstacles

Reproducible with: 12.1.10 (2021.3.22f1), 14.0.6 (2022.2.13f1), 15.0.4 (2023.1.0b10), 16.0.0 (2023.2.0a8)
Couldn’t test with: 10.10.1 (2020.3.46f1) - Downgrading breaks Lens Flare effect and Samples are not downloadable

Reproduced on: macOS Ventura 13.1 (Intel), Windows 11 (User Reported)

Notes:

• Related Forum thread: https://forum.unity.com/threads/lens-flares-srp-occlusion-work-in-reversed-order-in-builds.1374015/#post-8663676
• User noted the issue also happens in; WebGL, Android (Samsung Galaxy S8)
• User noted that the issue is not reproducible in the Editor, but it is reproducible on macOS Ventura 13.1 (Intel)
• Reproducible on a new Project
• Not reproducible with HDRP