System Information
Operating system: Linux-5.15.0-2-amd64-x86_64-with-glibc2.33 64 Bits
Graphics card: NA

Blender Version
Broken version: 3.0 release
Broken version: 3.1.0 Alpha, branch: master, commit date: 2022-01-05 22:15, hash: rB1d9bac7d921f
Worked: 2.93 (Presumably all versions of Blender prior to the Cycles-X merge)

Short description of error
When rendering a material with a texture dictating the presence of subsurface scattering on a material, there are harsh lines visible in the denoising albedo pass not seen in previous Blender versions. These harsh lines tend to be visible after denoising:

Denoising Albedo pass of 2.93	Denoising Albedo pass of 3.0 and 3.1

Exact steps for others to reproduce the error

1. Change the render engine to Cycles and enable the Denoising Data pass for rendering.
2. Create an object with a new material (Principled BSDF). Change the Base Color and Subsurface Color to different colors (E.G. One red and one blue)
3. Add a texture where some parts are black and other areas are gradients between black and white.
4. Connect the texture to the Subsurface input of the Principled BSDF
5. Render the scene and look at the Denosing Albedo pass, comparing the pass between Blender 3.0 and above to older versions of Blender (2.93). Notice the harsh lines, they sometimes remain remain visible in the final image after denoising.

Here is a file with steps 1-4 done:

The face of the character from the Junkshop scene from the link below also demonstrates this issue:
https://www.blender.org/download/demo-files/