Reproduction steps:
1. Create a new Android 3D project
2. Click File > Build Settings > Add Open Scenes
3. In Build Settings window, click Player Settings
4. Under Other Settings, change Scripting Backend to IL2CPP
5. Under Other Settings, select “ARMv7” and “ARM64” Target Architectures
6. Click File > Build Settings > Build

Expected result: The project is built successfully
Actual result: Build fails with multiple “…bin/clang++: 1: clang: not found” errors

Reproducible with: 2022.2.0b1, 2022.2.0b12
Not reproducible with: 2022.2.0b13, 2023.1.0a17
Couldn’t test with: 2020.3.41f1, 2021.3.12f1, 2022.1.21f1, 2022.2.0a1 (Couldn’t build because of “Gradle build failed” error), 2022.2.0a19 (Couldn’t build because Android SDK Build-tools component is not found)

Reproducible on: Ubuntu 20.04.5
Not reproducible on: Windows 11 Pro 21H2

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 A similar issue reported by Google

I'm testing out some Unity Android builds and running into build errors with an empty project on IL2CPP. I'm trying to build using the Unity Editor on Linux (Debian). Builds succeed when I switch to Mono. IL2CPP Android builds fail on Unity 2022.2.14f1 and 2023.1.0b11, but succeed on 2021.3.22f1. These are about 100 errors in the console similar to this:
{quote}{color:#0747a6}Building Library/Bee/artifacts/Android/x6ly2/q45r_osix2.lump.o failed with output: clang: error: no input files {color}

{color:#0747a6}UnityEngine.GUIUtility:ProcessEvent (int,intptr,bool&) (at /home/bokken/build/output/unity/unity/Modules/IMGUI/GUIUtility.cs:189){color}
{quote}
I also run into similar issues with slightly different errors trying to export the project instead of building.