Reproduction steps:
1. Download and open the attached project: "strip-test.zip"
2. Make sure the Library folder in the project directory is deleted before opening it
3. Go to Build Settings and enable Development Build
4. Go to Project Settings... > Player > Other and make sure the IL2CPP Scripting Backend is selected
5. Build the project
6. Go to /myProjectPath/Temp/StagingArea/Data/Managed and copy the SerializedTypes.xml somewhere else
7. Build the project again
8. Copy the new SerializedTypes.xml somewhere else
9. Compare the two SerializedTypes.xml files

Expected result: The two SerializedTypes.xml files match and there are no errors in the Editor Console
Actual result: The two SerializedTypes.xml files differ and a warning pops up in the Console

The warning:
Unable to find player assembly: /mnt/hdd/UnityProjects/1388491_strip-test/Temp/StagingArea/Data/Managed/UnityEngine.TestRunner.dll
UnityEngine.Debug:LogWarning (object)
Unity.Burst.Editor.BurstAotCompiler:OnPostBuildPlayerScriptDLLsImpl (UnityEditor.Build.Reporting.BuildReport) (at Library/PackageCache/com.unity.burst@1.6.0/Editor/BurstAotCompiler.cs:328)
Unity.Burst.Editor.BurstAotCompiler:OnPostBuildPlayerScriptDLLs (UnityEditor.Build.Reporting.BuildReport) (at Library/PackageCache/com.unity.burst@1.6.0/Editor/BurstAotCompiler.cs:186)
UnityEngine.GUIUtility:ProcessEvent (int,intptr,bool&) (at /home/bokken/buildslave/unity/build/Modules/IMGUI/GUIUtility.cs:189)

Reproducible with: 2021.2.7f1, 2022.1.0b2
Could not test with: 2019.4.34f1 (Due to errors in the project preventing from building), 2020.3.25f1 (Due to the required file not being present)

Notes:
- Reproduced on Ubuntu 18.04, macOS Big Sur 11.6 and Windows
- Issue is not reproducible with the Mono Scripting Backend
- The user submitted a potential patch for the issue: "0001-BuildPipeline-fix-incorrect-caching-of-linker-data.patch"