Reproduction steps:
1. Open the attached project "ReproProj" with Android/IOS Platform
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Build And Run
4. Connect Bluetooth headset to device
5. In Android LogCat search for "NewBehaviourScript.OnAudioConfigurationChanged"

Expected result: Log message "##### NewBehaviourScript.OnAudioConfigurationChanged: true" is seen and audio can be heard in headphones
Actual result: No "##### NewBehaviourScript.OnAudioConfigurationChanged: true" log message is seen

Reproducible with: 2021.3.30f1, 2022.3.8f1, 2023.1.10f1, 2023.2.0b6, 2023.3.0a3

Testing environment: Windows 10 Enterprise 21H2

Reproducible on:
VLNQA00494 - iPhone 14 Pro Max, 16.3.1 iOS
VLNQA00358 - iPhone 12, 14.1 iOS
VLNQA00392 - iPad (9th generation), 15.0 iOS
VLNQA00310 - iPad Pro 12.9", 13.4.1 iOS
VLNQA00332, Samsung Galaxy XCover4 (SM-G390F), Android 9, CPU: Exynos 7 Quad 7570, GPU: Mali-T720
VLNQA00325, Samsung Galaxy Note10 (SM-N970F), Android 12, CPU: Exynos 9 (9825), GPU: Mali-G76
VLNQA00318, Oneplus OnePlus 7 Pro (GM1913), Android 11, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
VLNQA00231, Samsung Galaxy A5(2017) (SM-A520F), Android 8.0.0, CPU: Exynos 7 Octa 7880, GPU: Mali-T830
VLNQA00231, Huawei HUAWEI Mate 20 Pro (LYA-L29), Android 9, CPU: HiSilicon Kirin 980, GPU: Mali-G76

Not reproducible on: No other environment tested