Particle effects rendering in front of canvas elements when Z value is negative

Reproduction steps:
1. Open the attached “BugRepro” project
2. Open the “Assets/Scenes/SampleScene.unity“ Scene
3. Enter the Play Mode
4. Observe the view

Expected result: Particle effects appear behind the coin icon
Actual result: Particle effects appear in front of the coin icon

Reproducible with: 2022.2.0a9, 2022.3.40f1, 6000.0.13f1
Not reproducible with: 2021.3.40f1, 2022.2.0a8

Reproducible on: Windows 11
Not reproducible on: No other environment tested