Steps:
1. Create a new project
2. Build Settings > Switch to Android
3. Player Settings > Other Settings > Scripting Backend > IL2CPP
4. Build

Result: Build failed. Errors in the Console:
1) Failed running /Volumes/LukasAHDD/Applications/2020.2/2020.2.0a11_d00a9d9791a8/Unity.app/Contents/il2cpp/build/deploy/net471/il2cpp.exe --convert-to-cpp --emit-null-checks --enable-array-bounds-check --dotnetprofile="unityaot" --compile-cpp --libil2cpp-static --platform="Android" --architecture="ARMv7" --configuration="Release" [...]
2) stdout:
Running il2cpp.exe in workstation GC mode.
Building libil2cpp.so with AndroidToolChain [...]
3) Exception: /Volumes/LukasAHDD/Applications/2020.2/2020.2.0a11_d00a9d9791a8/Unity.app/Contents/il2cpp/build/deploy/net471/il2cpp.exe did not run properly!
UnityEditorInternal.Runner.RunProgram (UnityEditor.Utils.Program p, System.String exe, System.String args, System.String workingDirectory, UnityEditor.Scripting.Compilers.CompilerOutputParserBase parser) (at /Users/builduser/buildslave/unity/build/Editor/Mono/BuildPipeline/BuildUtils.cs:148) [...]
4) [...]

Reproducible with: 2019.3.14f1, 2020.1.0b9, 2020.2.0a11.
Not reproducible with: 2017.4.40f1, 2018.4.23f1.

Tested with: Macbook Pro 15 2015, macOS10.14.6.
The building is successful on Windows.