System Information
Operating system: Windows-10-10.0.19044-SP0 64 Bits
Graphics card: AMD Radeon HD 7800 Series ATI Technologies Inc. 4.5.14831 Core Profile Context 21.5.2 27.20.20903.8001

Blender Version
Broken: version: 3.1.0 Alpha, branch: master, commit date: 2022-01-11 23:26, hash: rBef5d01d98ff3
Worked: (newest version of Blender that worked as expected)

Short description of error
When rendering EEVEE/Workbench with Subdivision modifier and GPU Subdivision option checked in preferences, render shows subdivision level used for viewport instead of render.

Exact steps for others to reproduce the error

1. Open attached file.
2. Make sure you have GPU Subdivision option disabled.
3. F12.
4. Check GPU Subdivision option.
5. F12.