Ok after some time I’m still stuck at this problem.
I looked in some files (CameraStackTypes.cpp, SceneCaptureRendering.cpp) to find a clue how the matrices are initialized. There I found something strage:
ViewInitOptions.ProjectionMatrix = FReversedZPerspectiveMatrix(
FOV,
FOV,
XAxisMultiplier,
YAxisMultiplier,
GNearClippingPlane,
GNearClippingPlane
);
The near and far plane values are the same, GNearClippingPlane. Very strange.
I tried this and other things but with no success.