How to reproduce:
1. Open the “MicrophoneIssue.zip“ project
2. Open the “SampeScene“
3. Build for iOS
4. Open the “Unity-iPhone.xcodeproj“ project in Xcode
5. Run the app on an iOS device
6. With a different app make the microphone busy (e.g. Google Meet)
7. Navigate back to the Unity app
8. Click on the “Start“ button and observe the Debug Console
9. Navigate to the app where the microphone is busy and release the microphone (e.g. End the call)
10. Navigate back to the Unity app
11. Click on the “Start“ button and observe the “Microphone Position:“ and “Microphone Recording: “ fields

Expected result: No errors and “Microphone Recording: “ reports “true“ and “Microphone Position:“ is a non-zero value
Actual result: Errors “Starting microphone failed: "An error occured trying to initialize the recording device.“ or “Starting microphone failed: "Error initializing output device. " thrown in the Debug Console and “Microphone Recording: “ reports “true“, but “Microphone Position:“ is equal to zero

Reproducible with: 2022.1.0b1 (4897ee769494), 2022.3.61f1, 6000.0.46f1, 6000.1.0b14, 6000.2.0a8

Reproducible environment: macOS 15.3.1  (M4 Max), macOS 15.3.2 (M3 Pro) (Reporters)
Not reproducible environment: No other environment tested

Reproducible with these devices:
VLNQA00535, iPhone XS (MT9F2ET/A), CPU: Apple A12 Bionic, GPU: Apple designed, OS: 17.6.1
VLNQA00416, iPhone 13 Pro (MLVA3ET/A), CPU: Apple A15 Bionic, GPU: Apple designed, OS: 16.1.1
VLNQA00626, iPhone 16 (MYE73QN/A), CPU: Apple A18 Pro, GPU: Apple designed, OS: 18.3.1
VLNQA00232, iPhone 8 Plus (MQ8M2ET/A), CPU: Apple A11 Bionic, GPU: Apple designed, OS: 16.7.10
VLNQA00600,  iPad Pro (9.7 inch, WiFi), CPU: Apple A9X, GPU: Apple designed, OS: 14.8

Not reproducible with these devices:
VLNQA00518, Google Pixel 4 (Pixel 4), Android 13, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640

Notes:
- The “Voice memo“ used to make the microphone busy does not reproduce the issue
- To get the “Microphone Position:“ to be reported as non-zero again, the app will have to be minimized and reopened from the app switcher, or the device should be put to sleep and woken again
- Does not reproduce in the Editor or macOS Standalone