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Preheat oven to 350°F. Coat an 8-inch square metal baking pan with cooking spray; line with parchment paper or aluminum foil, leaving a 2-inch overhang on all sides. Set aside.
In a medium bowl, beat cream cheese and powdered sugar with an electric mixer on low speed until light and fluffy, about 1 minute. Add 1 of the eggs and ¼ teaspoon of the salt; beat until just combined, and set aside.
Whisk together flour, cocoa, and remaining ½ teaspoon salt in a small bowl until no lumps remain; set aside.
Add butter and chocolate chips to a large microwavable bowl. Microwave on HIGH in 30-second intervals, whisking after each interval, until chocolate is melted, about 1 minute.
Whisk in granulated sugar and brown sugar until combined. Add vanilla and remaining 3 eggs; whisk until combined. Add flour mixture, whisking until no dry streaks remain.
Add batter to prepared baking pan, spreading in an even layer. Gently spread cream cheese mixture over batter.
Bake in preheated oven until cream cheese mixture is lightly browned around edges, 45 to 50 minutes.
Microwave dulce de leche until warmed, about 30 seconds. Spread over hot brownies.
Let cool to room temperature in pan on a wire rack, about 1 hour. Chill at least 1 hour before slicing. Sprinkle with flaky sea salt, if using.