We just discovered the cause of the skeleton not being rendered to the depth buffer in the depth pre-pass for the DoF post processing effect. The Render Queue of the material must not be set to Transparent, otherwise it will not be rendered to the buffer at all. You can set the material's Render Queue parameter to Alpha Test via the Inspector as follows:

Alternatively you could create a copy of the required shaders and change the tag "Queue"="Transparent" to "Queue"="AlphaTest" in lines like the following:
Tags { "RenderPipeline" = "UniversalPipeline" "Queue"="Transparent" "IgnoreProjector"="True" "RenderType"="Transparent" }
Don't forget to also change the shader's name in the first line of the file as well to a new name, e.g. with AlphaTest added as suffix.