Steps to reproduce:
1. Open the attached project "ScrollTest.zip"
2. Switch to Android
3. Build "SampleScene.unity"
4. Once the application is running on the device connect a physical mouse
5. Open Android Logcat and observe the calls

Expected results: moving the mouse does not result in scroll events when Cursor.lockState is set to CursorLockMode.Locked
Actual results: Moving the mouse in a Android built Player results in scroll events when Cursor.lockState is set to CursorLockMode.Locked

Reproducible with: Input system 1.11.1 (6000.0.22f1)
Not reproducible: Input system 1.11.1 (2021.3.44f1, 2022.3.49f1)
Could not test below 2023.2.0f1 and locate FAV due to android Gradle build issues

Reproducible with these devices:
VLNQA00609 - Oculus Quest 3 (Quest 3), CPU: Snapdragon XR2 Gen 2 (SM8550), GPU: Adreno 740, OS: 12
VLNQA00111 - Samsung Galaxy J5 (2016) (SM-J510FN), CPU: Snapdragon 410 MSM8916, GPU: Adreno 306, OS: 7.1.1
VLNQA00482 - samsung Galaxy A32 5G (SM-A326B), CPU: MediaTek Dimensity 720 (MT6853), GPU: Mali-G57 MC3, OS: 12
VLNQA00282, Samsung Galaxy S10e (SM-G970U), Android 9, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
VLNQA00598 - samsung Galaxy Fold (SM-F900F), CPU: Snapdragon 855 SM8150, GPU: Adreno 640, OS: 9
VLNQA00547 - samsung Galaxy Tab A8 (SM-X200), CPU: Unisoc Tiger T618, GPU: Mali-G52, OS: 13
VLNQA00422 - Galaxy S21 Ultra 5G (SM-G998B), CPU: Exynos 2100, GPU: Mali-G78, OS: 11

Notes:
-Issue reproduces when using Input Handling "Both" and "New"
-If "Cursor.lockState = CursorLockMode.Locked" is commented out in "Assets/MouseScrollingTracker.cs" the callback events are no longer sent when moving the mouse and only when scrolling (intended use case)