Hello I had this problem , but i find a workaround i hope it will work for you
my solution is to build manually from Android Studio

My configuration:

Unity 2022.3.44f LTS
Google Play Games Plugin 0.14 and Facebook SDK integrated
Android Studio 2022.2.1 Flamingo
App Release KeyStore ready
Windows 10

1. Upgrade IAP to version 4.12.x (I used 4.12.2): Windows -> Package Manager -> Find "In App Purchasing" and upgrade it to 4.12.0 (or later)

2. Delete Resolved libraries (probably not needed): Assets-> External Dependency Manager -> Android Resolver -> Delete Resolved Libraries

3. Force Resolve: Assets-> External Dependency Manager -> Android Resolver -> Force Resolve

4.Open Player Settings :File -> Build Settings->Player Settings

5.Select Custom Main manifest,Custom Launcher manifest , target API 34 or later and make other config related to your game

6. Open Build Settings :File -> Build Settings and check the export checkbox

7. Click on the export Button ,select the target folder to generate the android studio project

8.Open Android studio in Administrator mode

9. Open the target folder export project with android studio

10. After gradle sync, open the file build.gradle of unitylibrary module

11. you will see a the end of the file this line :

afterEvaluate {
dependencies {
implementation 'com.android.billingclient:billing:6.2.1'
}
}

12. replace it by:
afterEvaluate {
dependencies {
implementation ('com.android.billingclient:billing:6.2.1'){
exclude group: 'androidx.core', module: 'core'
exclude group: 'androidx.activity', module: 'activity'
exclude group: 'androidx.annotation', module: 'annotation'
exclude group: 'androidx.arch.core', module: 'core-runtime'
exclude group: 'androidx.collection', module: 'collection'
exclude group: 'androidx.customview', module: 'customview'
exclude group: 'androidx.fragment', module: 'fragment'
exclude group: 'androidx.lifecycle', module: 'lifecycle-common'
exclude group: 'com.google.android.gms'
}
}
}

13:In Android Studio Select Build Variant :Build-> Select build variant and select release

14:In Android studio Build-> Generate Bundle Signed/Apk and select your keytore,put the password and build the game

in my configuration it works, i hope if you have almost the same config as me, it will fix the problem too Thanks

Finally managed to get it working by switching the target API Level in Player Settings from 35 to 34... I'm free at last...

Can't build for Android either since I updated IAP. Probably because of the Firebase libraries. I tried every solution I've found online and nothing's worked.
This is seriously frustrating, because not only is the deadline this week, I also have an actual important update to release which is already ready to roll for iOS.

I've asked for an extension on the deadline, which I'd suggest others do, because I doubt this issue is getting resolved in the next few days... Just go to your app on the Developper Console and go to Policy status. There, you should have the deadline listed: you can click it and ask for an extension to November 1st. Should at least take off SOME of the pressure... though I'd rather this problem was just fixed!
The IAP update should have come far sooner so there was time to iron out the kinks, not like, two months before the deadline. Is this gonna be the same next year, when 6.2 becomes outdated?

As @musicdeveloper already stated, the issue is not limited to Facebook SDK.

For us, the issue occurs in combination with the Google Play Games Plugin, after upgrading the Unity IAP to 4.12.2

Many thanks to @unity_psBBuKYnBt2RIg ! After trying several things, we finally solved the issue by following your steps!

I finally managed to solve the problem. The solution that worked for me:
1. Upgrade IAP to version 4.12.x (I used 4.12.2): Windows -> Package Manager -> Find "In App Purchasing" and upgrade it to 4.12.0 (or later)
2. **Delete everything under Assets/ExternalDependencyManager/Editor** <- This is very important. This is the step that I missed and because of this I was not able to build the project
3. Install the latest version of External Dependency Manager (I used 1.2.182)
4. Restart Unity
5. Delete Resolved libraries (probably not needed): Assets-> External Dependency Manager -> Android Resolver -> Delete Resolved Libraries
6. Force Resolve: Assets-> External Dependency Manager -> Android Resolver -> Force Resolve
7. Build
8. Drink that well-deserved beer

Why is this issue completely ignored? There are tons of forums with this issue and no valid solution.

google billing deadline very soon - need fix now pls.

This issue is not isolated to the Facebook SDK.

I am experiencing this same duplicate build failure with a third party video recording framework that has never had any issues until Unity IAP 4.12

The deadline for Google Play Billing 6 is in a few days, we need a fix now!

Any update on this issue?
Any workaround?
The google deadline for IAP update is approaching really fast.