How to reproduce:
1. Open the attached “repro-project”
2. Go to Edit → Project Settings → Player → Publish Settings and enable Split Application Binary
3. Go to File → Build Settings and enable Build App Bundle
4. Build the project and observe

Expected result: The project is built successfully.
Actual result: The Build fails with errors.

Reproducible with: 2021.3.15f1, 2021.3.17f1, 2023.1.0b1
Not reproducible in: 2021.3.14f1
Could not test with: 2020.3.44f1, 2022.2.3f1 (Errors with packages)

Reproducible on: macOS 13.2 (Intel)

Errors:
CommandInvokationFailure: Gradle build failed.
/Applications/Unity/2021.3.17f1_3e8111cac19d_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/OpenJDK/bin/java -classpath "/Applications/Unity/2021.3.17f1_3e8111cac19d_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/Tools/gradle/lib/gradle-launcher-6.1.1.jar" org.gradle.launcher.GradleMain "-Dorg.gradle.jvmargs=-Xmx4096m" "bundleRelease" […] Execution failed for task ':launcher:assetPackReleasePreBundleTask'.