Dynamic Resolution for Oculus Quest with Unity 2021.3 LTS and URP 12

DynamicResolutionScaler.cs

using System;
using UnityEngine;
using UnityEngine.Rendering;
using UnityEngine.Rendering.Universal;
using UnityEngine.XR;

public class DynamicResolutionScaler : MonoBehaviour
{
	[SerializeField, Range(0f, 1f)] float _minResolutionScale;

	float _lastStepTime;
	float _minCooldown;
	float _normalizedMinScale;
	float _maxResolutionScale;
	Vector2Int _recommendedResolution;

	const int _pixelStepDown = 256;
	const int _pixelStepUp = 128;
	const float _stepDownCooldown = 0.25f;
	const float _stepUpCooldown = 1f;

	void Awake()
	{
		_maxResolutionScale = (GraphicsSettings.currentRenderPipeline as UniversalRenderPipelineAsset).renderScale;
		_normalizedMinScale = _minResolutionScale / _maxResolutionScale;
		_minCooldown = Mathf.Min(_stepDownCooldown, _stepUpCooldown);
	}

	void LateUpdate()
	{
		float timeSinceLastStep = Time.time - _lastStepTime;

		if (timeSinceLastStep < _minCooldown || !TryGetRecommendedResolution(out _recommendedResolution)) {
			return;
		}

		float currentScale = XRSettings.renderViewportScale;

		int recommendedWidth = Mathf.Clamp(
			_recommendedResolution.x,
			(int) (XRSettings.eyeTextureWidth * _normalizedMinScale) - _pixelStepDown,
			(int) (XRSettings.eyeTextureWidth * currentScale) + _pixelStepUp
		);

		float newScale = Mathf.Clamp(recommendedWidth / (float) XRSettings.eyeTextureWidth, _normalizedMinScale, 1f);

		if (Mathf.Approximately(currentScale, newScale)) {
			return;
		}

		if ((newScale > currentScale && timeSinceLastStep > _stepUpCooldown) || (newScale < currentScale && timeSinceLastStep > _stepDownCooldown)) {
			XRSettings.renderViewportScale = newScale;
			_lastStepTime = Time.time;
		}
	}

	bool TryGetRecommendedResolution(out Vector2Int resolution)
	{
		if (OVRPlugin.GetEyeLayerRecommendedResolution(out var scale)) {
			resolution = new Vector2Int(scale.w, scale.h);
			return true;
		}

		resolution = new Vector2Int(XRSettings.eyeTextureWidth, XRSettings.eyeTextureHeight);
		return false;
	}
}

Thanks! Works for me too (vulkan, urp 12, unity 2022.3)