In the latest update of macOS 12.3, the Login Window Items payload does not work. However, it is working until macOS 12.1. The profile applies successfully but the required apps are not listed under the Login Window Items tab in Users & Groups.
Here is the payload we tried in both the OS versions
<key>PayloadVersion</key>
<integer>1</integer>
<key>PayloadUUID</key>
<string>bdcc8534-8a2e-40b5-bf65-17ab9247319c</string>
<key>PayloadType</key>
<string>com.apple.loginitems.managed</string>
<key>PayloadOrganization</key>
<string>MDM</string>
<key>PayloadIdentifier</key>
<string>bdcc8534-8a2e-40b5-bf65-17ab9247319c</string>
<key>PayloadDisplayName</key>
<string>Mac Login Window Item</string>
<key>AutoLaunchedApplicationDictionary-managed</key>
<array>
<dict>
<key>Path</key>
<string>/Applications/Safari.app</string>
<key>Hide</key>
<false/>
</dict>
</array>
</dict>