Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity Scene
3. Switch to Android Platform
4. Build and Run
5. In Player, press the Button with the text “Load and Play”
6. Open Android Notifications Panel
7. Close the Android Notifications Panel

Expected result: The Cube continues to rotate
Actual result: Player freezes

Reproducible with: 2021.3.42f1, 2022.3.44f1
Not reproducible with: 6000.0.19f1
Fixed in: 2023.1.0a1

Reproducible on:
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
VLNQA00332, Samsung Galaxy XCover4 (SM-G390F), Android 9, CPU: Exynos 7 Quad 7570, GPU: Mali-T720

Not reproducible on:
Windows Standalone Player
Play Mode

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: No other environment tested

Notes:
- With 6000 stream or Windows Standalone Player audio stops playing but does not freeze
- Reproducible with Mono and IL2CPP