Reproduction steps:
1. Open the attached “IN-20935_input-system.zip“ project
2. Open “MousePonterRecorder” scene
3. Disable Development Build in Build Settings
4. Enter Play mode
5. Observe Console log. The framerate between two presses is 235 frames
6. Enable Development Build in Build Settings and build the project
7. Run the game and wait for two errors to appear. The framerate between two presses is 470 frames

Expected result: Project runs at the same framerate in Editor and Build
Actual result: Project framerate is twice slower in Build than it is in Editor

Reproducible with: 2020.3.42f1, 2021.3.14f1, 2022.1.23f1, 2022.2.0b16, 2023.1.0a20

Reproduced on: macOS Monterey 12.6 (Intel)