How to reproduce:
1. Open the "IN_42597" project
2. In the Project Settings enable "Mute Other Audio Sources"
3. In the Build Settings select Android Platform
4. In the Build Settings choose the desired device from the "Run Device" dropdown
5. Press Build And Run
6. On the device start playing something from Google Podcasts (also could be Spotify or another app that allows playing sound in the background)
7. Reopen the Player

Expected result: background sound stops
Actual result: background sound still playing

Additional:
8. Minimize and re-open app
9. Background sound stops playing (expected)
10. Play and Pause background music in Notification drop-down

Expected result: Game audio continues playing
Actual result: Game audio stops indefinitely (until app is minimised and re-opened)

Reproducible with: 2021.3.27f1, 2022.3.1f1, 2023.1.0b20
Couldn't test with: 2023.2.0a18 (due to an error in the Console)

Testing environment: Windows 10 Pro

Reproducible with these devices:
VLNQA00363, Samsung Galaxy Z Fold2 5G (SM-F916B), Android 11, CPU: Snapdragon 865 SM8250, GPU: Adreno (TM) 650
VLNQA00267, Samsung Galaxy S10+ (SM-G975F), Android 12, CPU: NOT FOUND, GPU: Mali-G76

Note: tried searching for regression but got errors in the Console when downgrading versions