Reproduction steps:
1. Open the attached "PROJECTFILE" project with the iOS platform
2. In the Menu bar, select Edit > Project Settings
3. In the Project Settings window select XR Plug-in Management
4. Click on the iOS tab, disable “Initialise XR on Startup” and the “Apple ARKit” Plug-in Provider
5. In the Project Settings window select Player and click on Other Settings
6. Change the Target SDK to “Simulator SDK” and Disable the “Requires ARKit support” setting
8. In the Menu bar, select File > Build
9. In the project build folder, open the “Unity-iPhone.xcodeproj” file with Xcode
10. Select “Unity-iPhone” in the hierarchy
11. Under “TARGETS” select “UnityFramework” and click on the “Build Phases” tab
12. In the Filter field type in “ARKit”
13. Observe the filter results

Expected result: No “ARKit” files
Actual result: “UnityARKit.m” and “ARKit.framework” can be seen

Reproducible with: 5.0.3, 5.1.0-pre.10 (2021.3.29f1, 2022.3.7f1, 2023.1.8f1, 2023.2.0b4)

Reproducible on: macOS Ventura 13.4.1 (M1 Max)

Note: In the built project Libraries folder, a “com.unity.xr.arkit” folder is created. On version 5.0.3 the “com.unity.xr.arkit” folder is not created, and the “UnityARKit.m” file is not created (Only the “ARKit.framework” file is created)