Reproduction steps:
1. Open the attached project "PlayAssetDeliveryTest"
2. Open Addressables Group. Window -> Asset Management -> Addressables -> Group
3. On Addressables Groups window, click Build -> New Build -> Play Asset Delivery
4. Build And Run

Expected result: Build succeeds without an error
Actual result: Errors appears in the Console "WARNING: The option setting 'android.enableR8=false' is deprecated" and "Execution failed for task ':launcher:assetPackReleasePreBundleTask'."

Reproducible with: 2021.3.16f1, 2023.1.0a15, 2023.1.0a26
Not reproducible with: 2020.3.44f1, 2022.2.2f1, 2023.1.0a13
Could not test with: 2023.1.0a14 (Impossible to do step 3, since drop-down does not appear)

Reproducible on: Windows 10 Enterprise 21H2

Notes:

• Won’t reproduce if in Addressables Group, change schema PlayAssetDelivery to (InstallTime) for FastFollow Content and OnDemand Content
• Won’t reproduce if folder is added "\src\main\assets" to CustomFastFollow and CustomOnDemand in "Library\Bee\Android\Prj\IL2CPP\Gradle\Custom[NameAssetPack]"
• More information here: https://forum.unity.com/threads/pad-unity-2021-3-not-created-src-main-assets-automatically-for-custom-asset-bundle.1389945/