When using the Passthrough feature with Universal RP (URP) and MRTK, the Passthrough does not work properly. The Passthrough layer itself exists, but it cannot coexist with Unity objects. If it is just URP and Passthrough, it works fine. MRTK and Passthrough also work fine.
The version is as follows Oculus Quest2: 40.0 Unity: 2021.2.7f1 Oculus Integration: 40.0 MRTK: 2.7.3