How to reproduce:
1. Open the “ReproProjectiOS.zip“ project
2. Build for iOS with the Development Build enabled
3. Open the “Unity-iPhone.xcodeproj“ project in Xcode
4. Build to a device
5. Connect Bluetooth headphones/earphones to the device
6. In the app press the “Start Recording“ button
7. Disconnect the Bluetooth headphones/earphones
8. Observe the Debug Area in Xcode

Expected result: “<number> frames, 2 bytes/frame, expected <number>-byte buffer; ioData.mBuffers[0].mDataByteSize=2228; kAudio_ParamError  from AU (<ref>): auou/rioc/appl, render err: -50“ not logged in the Debug Area
Actual result: “<number> frames, 2 bytes/frame, expected <number>-byte buffer; ioData.mBuffers[0].mDataByteSize=2228; kAudio_ParamError  from AU (<ref>): auou/rioc/appl, render err: -50“ logged in the Debug Area

Reproducible with: 2022.3.59f1, 6000.0.40f1, 6000.1.0b8, 6000.2.0a5

Reproducible environment: macOS 15.2 (M4 Max), macOS 15.3.1 (Reporters)
Not reproducible environment: No other environment tested

Reproducible with these devices:
VLNQA00626, iPhone 16 (MYE73QN/A), CPU: Apple A18 Pro, GPU: Apple designed, OS: 18.0.1
VLNQA00535, iPhone XS (MT9F2ET/A), CPU: Apple A12 Bionic, GPU: Apple designed, OS: 17.6.1
VLNQA00232, iPhone 8 Plus (MQ8M2ET/A), CPU: Apple A11 Bionic, GPU: Apple designed, OS: 16.7.10

Not reproducible with these devices:
VLNQA00416, iPhone 13 Pro (MLVA3ET/A), CPU: Apple A15 Bionic, GPU: Apple designed, OS: 16.1.1
VLNQA00600,  iPad Pro (9.7 inch, WiFi), CPU: Apple A9X, GPU: Apple designed, OS: 14.8
VLNQA00335, Samsung Galaxy S20+ 5G (SM-G986B), Android 10, CPU: Exynos 990, GPU: Mali-G77

Notes:
- Happens with "Mute Other Audio Sources", "Prepare iOS for Recording" and "Force iOS Speakers when Recording" enabled
- on Android “Audio Configuration Changed: False“ is logged, so not reproducible