Reproduction steps:
1. Open the attached “repro_IN-88645“ project
2. Open the “Assets/Scenes/SampleScene.unity“ Scene
3. Enter the Play Mode
4. Press the “Start Audio OK“ button and listen to the audio
5. Press the “Stop Audio“ button
6. Press the “Start Audio Broken“ button and listen to the audio

Expected result: Audio started by both buttons sounds identical as the playback position is the same
Actual result: Audio started by the “Start Audio Broken“ button has a different starting position

Reproducible with: 2021.3.46f1, 2022.3.52f1, 6000.0.28f1, 6000.1.0a5

Reproducible on: Windows 10 (22H2)
Not reproducible on: No other environments tested

Note: Reproducible in Player