System Information
Operating system: Windows-10-10.0.19041-SP0 64 Bits
Graphics card: NVIDIA GeForce GTX 970/PCIe/SSE2 NVIDIA Corporation 4.5.0 NVIDIA 466.11

Blender Version
Broken: version: 3.0.0 Alpha, branch: master, commit date: 2021-05-14 11:45, hash: rBa4f0780acfde
Worked: (never)

Short description of error
When doing a viewport render, color values are being clamped. In 2.92 a workaround for this was introduced - if you disable overlays, color is being processed as it should.
However, if you use a viewport HDRI, even with the overlays turned off, values are still clamped.
As these two are often used together to get some quick snaps, it is a little inconvenient

Exact steps for others to reproduce the error

1. Open file
2. Switch to rendered view
3. Viewport render image

Colors are clamped even though overlays are disabled