The steps bellow don't actually reproduce the problem the user is having. 
The project below sets the maxEventBytesPerUpdate to a value smaller than a device input event which is expected to raiser an error.

The customer's problem is having ~10MB of input events to process in a InputSystem.Update() call.

There are no reproducible steps for this bug.

See full conversion in [http://supportstats.hq.unity3d.com/history.php?tid=1699172]

-How to reproduce:-
-1. Open the user’s attached “Repro_2023.1.20f1.zip” project-
-2. Open the “SampleScene” Scene (Assets/Scenes)-
-3. Enter Play Mode-
-4. Observe the Console window-

-Expected result: no error-
-Actual result: “Exceeded budget for maximum input event throughput per InputSystem.Update()” error appears-

-Reproducible with: 1.7.0, 1.8.0-pre.2 (2021.3.32f1, 2022.3.14f1, 2023.2.2f1, 2023.3.0a16)-

-Reproduced on: macOS 13.5.2 (Intel)-
-Not reproducible on: No other environment tested-

-Notes:-
-{-}not reproducible if setting “InputSystem.settings.maxEventBytesPerUpdate” to 0{-}
-{-}reproducible in the Editor and Standalone Player (macOS){-}