System Information
Operating system: Linux-5.8.0-7630-generic-x86_64-with-glibc2.32 64 Bits
Graphics card: Quadro RTX 6000/PCIe/SSE2 NVIDIA Corporation 4.5.0 NVIDIA 460.32.03
Blender Version
Broken: version: 2.93.0 Alpha, branch: master, commit date: 2021-03-03 07:53, hash: rBa915e47ca17d
Looks like this worked prior to rB9febda912b04: Baking: support vertex color baking of normal material, UV discontinuities
Short description of error
When the object that is baked to vertex colors has a subdiv modifier, the indices get messed up and the wrong loops/corners get the wrong colors.
Something for @Brecht Van Lommel (brecht) ?
This is an issue in the 2.92.0 release as well, but I could not find another report, which surprises me... If this is a known limitation, then maybe subdivision should be prevented in this case with a message to the user.
Exact steps for others to reproduce the error
File attached: