Material is displayed incorrectly when it uses a Normal Map with a mobile Build Target

How to reproduce:
1. Open the attached Project "BugReport" with iOS as the Build Target
2. Open the Scene "InGame"
3. Observe the Game View

Expected result: the 2 cubes look the same
Actual result: the left cube is lighter

Reproducible with: 2021.2.0b14, 2021.3.16f1
Not reproducible with: 2020.3.44f1, 2021.2.0b13
Fixed in: 2022.2.0a9

Notes:

• Issue does not reproduce with Standalone as the Build Target