How to reproduce:
1. Open the attached “assetbundle_issue” project
2. In the toolbar, click Repro > Pack
3. Find the built bundle in assetbundle_issue/Bundles, and take note of the “Date Modified”
4. move the “a” asset from the Assets folder to the “Res” folder (let at least one minute pass between step 3 and step 5)
5. Repeat step 2
6. Observe how several other assets were rebuilt by looking at the time stamp of the files

Expected result: The changed asset (“a”) was rebuilt
Actual result: Other assets than the one changed were also rebuilt

Reproducible in: 2022.3.14f1, 2023.2.2f1, 2023.3.0a16
Could not test with: 2021.3.33f1 (feature does not exist)

Reproducible on: Windows 10, Windows 11
Not reproducible on: No other environments tested