Reproduction steps:
1. Download and open the provided project
2. Make sure "Split Application Binary" is enabled (Edit -> Project Settings -> Player -> Publishing Settings)
3. Build for Android

Expected result: Build is successful
Actual result: Build fails

Reproduces on: 2018.4.27f1, 2019.4.9f1, 2020.1.4f1, 2020.2.0b1

Error message:
UnityException: OBB Builder Failed!
OBB file is too large for Google Play (max 2GB). See the Console for details.
Rethrow as BuildFailedException: Exception of type 'UnityEditor.Build.BuildFailedException' was thrown.
UnityEditor.Android.PostProcessor.CancelPostProcess.AbortBuild (System.String title, System.String message, System.Exception ex) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.PostProcessor.CancelPostProcess.AbortBuild (System.String title, System.String message) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.PostProcessor.CancelPostProcess.AbortBuildPointToConsole (System.String title, System.String message) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.PostProcessor.Tasks.OBBExpansion.BuildObb () (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.PostProcessor.Tasks.OBBExpansion.Execute (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.PostProcessor.PostProcessRunner.RunAllTasks (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.PostProcessAndroidPlayer.PostProcess (UnityEditor.BuildTarget target, System.String stagingAreaData, System.String stagingArea, System.String playerPackage, System.String installPath, System.String companyName, System.String productName, UnityEditor.BuildOptions options, UnityEditor.RuntimeClassRegistry usedClassRegistry, UnityEditor.Build.Reporting.BuildReport report) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.Android.AndroidBuildPostprocessor.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args, UnityEditor.BuildProperties& outProperties) (at <6337affe77464d30ba776e69316eb7f0>:0)
UnityEditor.PostprocessBuildPlayer.Postprocess (UnityEditor.BuildTargetGroup targetGroup, UnityEditor.BuildTarget target, System.String installPath, System.String companyName, System.String productName, System.Int32 width, System.Int32 height, UnityEditor.BuildOptions options, UnityEditor.RuntimeClassRegistry usedClassRegistry, UnityEditor.Build.Reporting.BuildReport report) (at <3d7c86b365634083bceadac5c7f36490>:0)
UnityEngine.GUIUtility:ProcessEvent(Int32, IntPtr, Boolean&)