System Information
Operating system: Windows-10-10.0.19043-SP0 64 Bits
Graphics card: NVIDIA GeForce RTX 2080 Ti/PCIe/SSE2 NVIDIA Corporation 4.5.0 NVIDIA 511.79
Blender Version
Broken: version: 3.1.0, branch: master, commit date: 2022-03-08 18:16, hash: rBc77597cd0e15
Short description of error
There is a discrepancy when tangents are calculated when using GPU subdivision.
Exact steps for others to reproduce the error
View the the test file with EEVEE. Compare GPU subdivision on vs. off.
Test File: