Here are all steps needed to set up AR Foundation with Universal Render Pipeline (URP):
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Set ‘Universal Render Pipeline Asset’ to ‘Project Settings/Graphics/Scriptable Render Pipeline Settings’.
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Check that the ‘Project Settings/Graphics/URP Global Settings’ reference is set.
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Add ‘AR Background Renderer Feature’.
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And the very important, but not an obvious part. Set a '‘Project Settings/Quality/Render Pipeline Asset’ for the default quality level (marked as green) to ALL platforms you intend to use with AR Foundation.
