New Background Layer forces Delete Cropped Pixels

Issue summary: When choosing Layer > New Background Layer after cropping part of an image on a layer without ticking the Delete Cropped Pixels checkbox, the cropped pixels end up deleted.

Product and version: Photoshop desktop version 20.0.10 and 21.2.11

Operating system: macOS 12.7.6

Steps to reproduce:

1. Open an existing document with some layers.
2. Select one of these layers, crop it without ticking the Delete Cropped Pixels checkbox.
3. Under Layer, choose New Background Layer.
4. Select the crop tool and drag the edge handles of the crop border.
5. Notice that cropped pixels have been deleted (sometimes only part of them).

Expected result: Cropped pixels shouldn’t be deleted according to the setting of the crop tool. If this behaviour is intended, I’d suggest a notification before applying New Background Layer to a layer. 

Actual result: Cropped pixels are deleted.