Reproduction steps:

# Open the user’s attached project
# Navigate to File → Build Settings
# Ensure that “Scenes/SampleScene” is included in the build
# Target Android platform
# Ensure that the “Development” is selected for the build type
# Press “Export”

Expected result: Build is successful
Actual result: Build fails with System.NullReferenceException error

Reproducible with: 2020.3.37f1, 2021.2.0a1
Not reproducible with: 2021.2.0a4, 2021.2.19f1, 2021.3.8f1, 2022.1.10f1, 2022.2.0b4, 2023.1.0a6
Can’t test with: 2021.2.0a2-0a3 (build fails with IL2CPP errors)

Reproducible on: Windows 11

Notes:
- there are dlls and a “link.xml” file in the "Assets/Plugins" directory
- build is successful if the build isn’t set to Development
- the issue doesn’t reproduce when having selected the Windows platform
- the issue doesn’t reproduce on Mono

Thrown error:
”Fatal error in Unity CIL Linker
System.NullReferenceException: Object reference not set to an instance of an object.”