More specifically, set NDC Y-coordinate to be up when the Unity graphics API has UV's starting at the top

Packages/com.unity.postprocessing@3.2.2/PostProcessing/Runtime/Effects/Upscaling/SGSR2/Shaders/sgsr2_common.hlsl

@@ -1,8 +1,10 @@
 #define EPSILON 1.192e-07f
 
+#if UNITY_UV_STARTS_AT_TOP
 #define REQUEST_NDC_Y_UP
+#endif
 
-#ifdef UNITY_REVERSED_Z
+#if UNITY_REVERSED_Z
 #define DEPTH_NEAREST(a, b)     max((a), (b))
 #define DEPTH_CLIP(depth)       ((depth) > 1.0e-05f)
 #else