System Information
Kubuntu Linux 20.04
Graphics card: GTX 960 4GB
Blender Version
Broken: Master (Own Build modified to support Optix on GTX card)
Open eg BMW27.blend scene. Enable Optix viewport Denoising. Set a different to 1x value in “Performance > Viewport > Pixel Size”. Switch to Viewport rendering.
Note that I don't have an RTX card, applied this mod:
https://devtalk.blender.org/t/blender-2-8-cycles-optix-on-non-rtx-card/11224
EDIT:
EDIT 2:
Important thing that I had not noticed before. The problem I describe only occurs if we are using "CUDA" from System item in Preferences. This works if we select OptiX.