In URP 11, there is a bug in which the top and bottom of the normal map are flipped when the object is reversed to the x-scale -1 or 180 degrees to the y-axis.
URP 12 has the same bug.
I also tested it with a dragon crasher. It shows the same bug.(Attached screenshots)
This function works correctly.
However, if you need to move multiple skined sprites (such as a typical character), you need to flip the parent object, so this function is not effective.