Occlussion Culling not working as expected

Here is a simple blender file.
https://file.io/8pTn0rkK2GXK

My best result is something like this:

I am expecting the cube to be fully deleted.
I am expecting the sphere only keeps the upper half, nothing else.

I get the same result with step files, where certain faces that are clearly not visible are not being deleted.

Am I missing something?

Hello @garry3d,

Thank you for your post. I have brought this up internally and will provide any additional information once it becomes available.

Thanks!

We were able to reproduce the behavior and will continue to investigate the issue. Thanks again for your post!