To reproduce:
1. Open any project and switch to Android platform
2. In Player Settings > Publishing Settings > Minify, tick Release 
3. In Player Settings > Other Settings > Identification, select Target API level as 33

4. Build the app

Result: Gradle errors are thrown when application is being built:
"Unsupported version number [55.0] (maximum 54.0, Java 10)"

Important information:
• Build does not fail if R8 minification is enabled (neither single, nor together with Release)
• Does not reproduce when Target API level is <33
• Building on 2022.2.0b1, 2023.1.0a3 no longer  results in errors since (as [~julius] also confirmed) the non-R8 method is no longer available after the ["SDK32, AGP7 & JDK11 upgrade"|https://jira.unity3d.com/browse/PLAT-70]

Full error:

CommandInvokationFailure: Gradle build failed. 
/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/OpenJDK/bin/java -classpath "/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/Tools/gradle/lib/gradle-launcher-6.1.1.jar" org.gradle.launcher.GradleMain "-Dorg.gradle.jvmargs=-Xmx4096m" "bundleRelease"

stderr[
Picked up JAVA_TOOL_OPTIONS: -Dfile.encoding=UTF-8
Note: /Users/vaidasm/Documents/GitHub/AndroidApplicationStates-TestProject/AndroidApplicationStates-TestProject/Library/Bee/Android/Prj/IL2CPP/Gradle/unityLibrary/src/main/java/com/unity3d/player/UnityPlayerActivity.java uses or overrides a deprecated API.
Note: Recompile with -Xlint:deprecation for details.

FAILURE: Build failed with an exception.

* What went wrong:
Execution failed for task ':launcher:minifyReleaseWithProguard'.
> java.io.IOException: Can't read [/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/SDK/platforms/android-33/optional/android.car.jar] (Can't process class [android/car/Car$CarServiceLifecycleListener.class] (Unsupported version number [55.0] (maximum 54.0, Java 10)))

* Try:
Run with --stacktrace option to get the stack trace. Run with --info or --debug option to get more log output. Run with --scan to get full insights.

* Get more help at https://help.gradle.org

BUILD FAILED in 1s
]
stdout[

> Configure project :launcher
WARNING: The option setting 'android.enableR8=false' is deprecated.
It will be removed in version 5.0 of the Android Gradle plugin.
You will no longer be able to disable R8

> Task :launcher:preBuild UP-TO-DATE
> Task :unityLibrary:preBuild UP-TO-DATE
> Task :unityLibrary:preReleaseBuild UP-TO-DATE
> Task :launcher:extractProguardFiles UP-TO-DATE
> Task :unityLibrary:packageReleaseRenderscript NO-SOURCE
> Task :launcher:preReleaseBuild UP-TO-DATE
> Task :unityLibrary:compileReleaseRenderscript NO-SOURCE
> Task :launcher:compileReleaseRenderscript NO-SOURCE
> Task :unityLibrary:generateReleaseResValues UP-TO-DATE
> Task :launcher:generateReleaseResValues UP-TO-DATE
> Task :unityLibrary:generateReleaseResources UP-TO-DATE
> Task :launcher:generateReleaseResources UP-TO-DATE
> Task :launcher:createReleaseCompatibleScreenManifests UP-TO-DATE
> Task :launcher:extractDeepLinksRelease UP-TO-DATE
> Task :launcher:checkReleaseDuplicateClasses UP-TO-DATE
> Task :launcher:generateReleaseBuildConfig UP-TO-DATE
> Task :launcher:javaPreCompileRelease UP-TO-DATE
> Task :launcher:processReleaseJavaRes NO-SOURCE
> Task :launcher:mergeReleaseShaders UP-TO-DATE
> Task :unityLibrary:packageReleaseResources
> Task :launcher:compileReleaseShaders NO-SOURCE
> Task :unityLibrary:extractDeepLinksRelease UP-TO-DATE
> Task :unityLibrary:compileReleaseAidl NO-SOURCE
> Task :unityLibrary:generateReleaseBuildConfig UP-TO-DATE
> Task :unityLibrary:processReleaseManifest
> Task :unityLibrary:javaPreCompileRelease UP-TO-DATE
> Task :unityLibrary:processReleaseJavaRes NO-SOURCE
> Task :unityLibrary:bundleLibResRelease NO-SOURCE
> Task :unityLibrary:mergeReleaseShaders UP-TO-DATE
> Task :unityLibrary:compileReleaseShaders NO-SOURCE
> Task :unityLibrary:generateReleaseAssets UP-TO-DATE
> Task :unityLibrary:packageReleaseAssets
> Task :launcher:processReleaseManifest
> Task :launcher:compileReleaseAidl NO-SOURCE
> Task :launcher:mergeReleaseJavaResource UP-TO-DATE
> Task :launcher:generateReleaseAssets UP-TO-DATE
> Task :launcher:mergeReleaseAssets
> Task :launcher:mergeReleaseJniLibFolders UP-TO-DATE
> Task :launcher:collectReleaseDependencies UP-TO-DATE
> Task :launcher:configureReleaseDependencies UP-TO-DATE
> Task :unityLibrary:mergeReleaseJniLibFolders UP-TO-DATE
> Task :launcher:parseReleaseIntegrityConfig UP-TO-DATE
> Task :launcher:validateSigningRelease UP-TO-DATE
> Task :unityLibrary:mergeReleaseNativeLibs UP-TO-DATE
> Task :launcher:mergeReleaseResources
> Task :unityLibrary:stripReleaseDebugSymbols UP-TO-DATE
> Task :unityLibrary:copyReleaseJniLibsProjectOnly UP-TO-DATE
> Task :unityLibrary:parseReleaseLocalResources
> Task :launcher:mergeReleaseNativeLibs UP-TO-DATE
> Task :launcher:stripReleaseDebugSymbols UP-TO-DATE
> Task :unityLibrary:compileReleaseLibraryResources
> Task :unityLibrary:generateReleaseRFile

> Task :unityLibrary:compileReleaseJavaWithJavac

> Task :unityLibrary:mergeReleaseGeneratedProguardFiles UP-TO-DATE
> Task :unityLibrary:exportReleaseConsumerProguardFiles UP-TO-DATE
> Task :unityLibrary:bundleLibRuntimeToJarRelease UP-TO-DATE
> Task :unityLibrary:bundleLibCompileToJarRelease
aapt2 W 07-12 20:30:17 39980 884762 LoadedArsc.cpp:657] Unknown chunk type '200'.

aapt2 W 07-12 20:30:17 39981 884761 LoadedArsc.cpp:657] Unknown chunk type '200'.

> Task :launcher:processReleaseResources
> Task :launcher:compileReleaseJavaWithJavac
> Task :launcher:mergeReleaseGeneratedProguardFiles UP-TO-DATE

> Task :launcher:minifyReleaseWithProguard FAILED
ProGuard, version 6.0.3
Reading input...
Reading program jar [/Users/vaidasm/Documents/GitHub/AndroidApplicationStates-TestProject/AndroidApplicationStates-TestProject/Library/Bee/Android/Prj/IL2CPP/Gradle/unityLibrary/libs/unity-classes.jar] (filtered)
Reading program jar [/Users/vaidasm/Documents/GitHub/AndroidApplicationStates-TestProject/AndroidApplicationStates-TestProject/Library/Bee/Android/Prj/IL2CPP/Gradle/unityLibrary/build/intermediates/runtime_library_classes_jar/release/classes.jar] (filtered)
Reading program jar [/Users/vaidasm/Documents/GitHub/AndroidApplicationStates-TestProject/AndroidApplicationStates-TestProject/Library/Bee/Android/Prj/IL2CPP/Gradle/launcher/build/intermediates/compile_and_runtime_not_namespaced_r_class_jar/release/R.jar] (filtered)
Reading program directory [/Users/vaidasm/Documents/GitHub/AndroidApplicationStates-TestProject/AndroidApplicationStates-TestProject/Library/Bee/Android/Prj/IL2CPP/Gradle/launcher/build/intermediates/javac/release/classes] (filtered)
Reading program jar [/Users/vaidasm/Documents/GitHub/AndroidApplicationStates-TestProject/AndroidApplicationStates-TestProject/Library/Bee/Android/Prj/IL2CPP/Gradle/launcher/build/intermediates/merged_java_res/release/out.jar] (filtered)
Reading library jar [/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/SDK/platforms/android-33/android.jar]
Reading library jar [/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/SDK/build-tools/30.0.2/core-lambda-stubs.jar]
Reading library jar [/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/SDK/platforms/android-33/optional/org.apache.http.legacy.jar]
Reading library jar [/Applications/Unity/2022.1.5f1_feea5ec8f162_x64/Unity.app/Contents/PlaybackEngines/AndroidPlayer/SDK/platforms/android-33/optional/android.car.jar]

> Task :launcher:bundleReleaseResources
44 actionable tasks: 15 executed, 29 up-to-date
]
exit code: 1
UnityEditor.Android.Command.WaitForProgramToRun (UnityEditor.Utils.Program p, UnityEditor.Android.Command+WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.Command.Run (System.Diagnostics.ProcessStartInfo psi, UnityEditor.Android.Command+WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.Command.Run (System.String command, System.String args, System.String workingdir, UnityEditor.Android.Command+WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.AndroidJavaTools.RunJava (System.String args, System.String workingdir, System.Action`1[T] progress, System.String error) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.GradleWrapper.Run (UnityEditor.Android.AndroidJavaTools javaTools, Unity.Android.Gradle.AndroidGradle androidGradle, System.String workingdir, System.String task, System.Action`1[T] progress) (at <0a73306121134534ae1615b7e181096c>:0)
Rethrow as GradleInvokationException: Gradle build failed
UnityEditor.Android.GradleWrapper.Run (UnityEditor.Android.AndroidJavaTools javaTools, Unity.Android.Gradle.AndroidGradle androidGradle, System.String workingdir, System.String task, System.Action`1[T] progress) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.PostProcessor.Tasks.BuildGradleProject.Execute (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.PostProcessor.PostProcessRunner.RunAllTasks (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <0a73306121134534ae1615b7e181096c>:0)
Rethrow as BuildFailedException: Exception of type 'UnityEditor.Build.BuildFailedException' was thrown.
UnityEditor.Android.PostProcessor.CancelPostProcess.AbortBuild (System.String title, System.String message, System.Exception ex) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.PostProcessor.PostProcessRunner.RunAllTasks (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.PostProcessAndroidPlayer.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args, AndroidPlayerBuildProgram.Data.AndroidPlayerBuildProgramOutput buildProgramOutput) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.Android.AndroidBuildPostprocessor.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args, UnityEditor.BuildProperties& outProperties) (at <0a73306121134534ae1615b7e181096c>:0)
UnityEditor.PostprocessBuildPlayer.Postprocess (UnityEditor.BuildTargetGroup targetGroup, UnityEditor.BuildTarget target, System.Int32 subtarget, System.String installPath, System.String companyName, System.String productName, System.Int32 width, System.Int32 height, UnityEditor.BuildOptions options, UnityEditor.RuntimeClassRegistry usedClassRegistry, UnityEditor.Build.Reporting.BuildReport report) (at /Users/bokken/buildslave/unity/build/Editor/Mono/BuildPipeline/PostprocessBuildPlayer.cs:370)
UnityEngine.GUIUtility:ProcessEvent(Int32, IntPtr, Boolean&) (at /Users/bokken/buildslave/unity/build/Modules/IMGUI/GUIUtility.cs:189)

!image-2022-07-12-20-37-19-673.png!