Error "MissingReferenceException: The object of type 'Material' has been destroyed but you are still trying to access it." thrown when exiting the Play Mode

How to reproduce:
1. Open the project “IN_26158”
2. Open “e0m1” Scene in Scenes
3. Enter the Play Mode
4. Exit the Play Mode

Expected result: no error in the Console
Actual result: “MissingReferenceException” error in the Console

Reproducible with: 2022.2.2f1
Couldn't test with: 2020.3.43f1, 2021.3.16f1, 2023.1.0a25 (due to compiler errors)

Reproducible on: Windows 10 Pro