Steps to reproduce:

1. Open attached project (test-replace-ibp.zip)
2. Switch to iOS and make a build
3. Check the resulting directory, notice there is a couple additional files created during the PostProcessing build step (TestTextFile.txt and TestEntitlementsFile.entitlements)

** As an extra test, you can add any files to the project directory manually after the build.

1. Go back to Unity and create a second build, choose the same folder the first build was made to and select "Replace" when prompted

Expected result: TestTextFile and TestEntitlementsFile should not exist in the replaced build as PostProcessing script only creates them for the first build. Manually added files should be deleted as well.
Actual result: TestTextFile and TestEntitlementsFile, as well as any manually added files are still present after the second build.

Reproducible with: 2022.2.2f1, 2023.1.0b3
Not reproducible with: 2021.3.15f1