QGIS is not recognizing the
AUTHORITY ["Esri", part of the .qpj file.
This is the content of the qpj file:
I'm not sure if the mistake is made by writing it or reading it.
It may be well written and QGIS should read it like that.
But if it is changed by
AUTHORITY["EPSG", QGIS reads it correctly and assigns the corresponding CRS to that layer.
Consequently, the projection is considered invalid (it would act in the same way if the qpj file did not exist) and creates a custom CRS by extracting the parameters from the prj file, and applies the custom CRS to the layer. I understand that this is the expected behavior for the projections provided by Esri.
If the layer was saved in a geopackage file, QGIS does not recognize the projection either, but acts according to the Settings > Options > CRS.
These behaviors were tested in OSGeo4W installations of
A bug report was opened: https://issues.qgis.org/issues/21122