How to reproduce:
1. Open the "IN_45198" project
2. Open the "SampleScene"
3. In the Build Settings "Run Device" dropdown select a desired device
4. Press Build And Run
5. In the Player press the "Start/Stop" button

Expected result: no delay between button press and audio starting to play
Actual result: ~0,5 sec delay between button press and audio starting to play

Reproducible with: 2023.1.0a13, 2023.1.1f1, 2023.2.0a20
Not reproducible with: 2021.3.27f1, 2022.3.3f1, 2023.1.0a12

Testing environment: Windows 10 Pro

Reproducible on these devices:
VLNQA00178, Xiaomi Redmi Note 4 (Redmi Note 4), Android 6.0, CPU: MediaTek Helio X20 MT6797M, GPU: Mali-T880
VLNQA00120, Google Pixel 2 (Pixel 2), Android 8.1.0, CPU: Snapdragon 835 MSM8998, GPU: Adreno (TM) 540
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
VLNQA00494, iPhone 14 Pro Max, 16.3.1 iOS
VLNQA00358, iPhone 12, 14.1 iOS
VLNQA00392, iPad (9th generation), 15.0 iOS
VLNQA00310, iPad Pro 12.9", 13.4.1 iOS

Notes:
- Only reproducible on the iOS and Android Platforms
- Not reproducible in the Editor