{}How to reproduce{}:

1. Download this test project of Shinai
2. Open the project.
3. Check the following files
{code:java}
Assets/Audio/GpuInstancing/beep-06.mp3
Assets/Audio/Audio2/Other/Footstep02.mp3
Assets/Audio/Audio2/Other/WindTrees.mp3
Assets/Audio/GpuInstancing/Swoosh.mp3
Assets/Audio/Audio2/Other/UISound.mp3{code}
these files will be failed for import.
"Reimport" will also be failed.
Expected results: No errors are thrown

Actual results: "FSBTool ERROR: Internal error from FMOD sub-system." error is thrown and the audio files are not usable in the Editor.

The error is like:
{code:java}
Errors during import of AudioClip Assets/Other/Footstep02.mp3:
FSBTool ERROR: Internal error from FMOD sub-system.
FSBTool ERROR: Internal error from FMOD sub-system.
(Filename: C:\build\output\unity\unity\Modules\AssetPipelineEditor\Public\AudioImporter.cpp Line: 1062)
{code}
Reproducible with: 2021.3.34f1, 2022.3.17f1

Not reproducible with: 2023.2.4f1, 2023.3.0b1

Note:
Tested on Windows11.
The Error looks similar to UUM-8637.

We suspect that the fix for UUM-32863 may be the cause of this issue.