System Information
Operating system: windows 11
Graphics Card: NVIDIA GeForce RTX 2060 SUPER
Processor: 12th Gen Intel(R) Core(TM) i5-12600K, 3686 Mhz, 10 Core(s), 16 Logical Processor(s)

Blender Version
Crash to desktop: 3.1.0 Candidate (7th and 3rd of march builds)
Bugged display but no crash: 3.1.0 Beta (27th feb build and older)
Worked: Blender 3.0.0

Short description of error
Using a shader with the Tangent node set to UV map mode, together with a subdiv surface modifier and setting the object to shade smooth immediatly crashes blender.

Exact steps for others to reproduce the error

1. set viewport to shaded
2. on default cube assign a shader that uses the Tangent node
3. set the Tangent node to UV map mode and pick the default UV
4. set the cube to shade smooth
5. add a subdivision modifier to the cube