How to reproduce:
1. Create new Project
2. Open Build settings and build project
3. Enable Development build
4. Build player again (when prompted click Replace)

Expected result: Build succeeds
Actual result: Build fails

Reproduced with: 2021.2.0b13, 2022.1.0a10
Does not reproduce with: 2021.1.22f1, 2021.2.0b12

Errors:
Building error.app/Contents/Frameworks/UnityPlayer.dylib failed with output:
Failed because this command failed to write the following output files:
error.app/Contents/Frameworks/UnityPlayer.dylib
UnityEngine.GUIUtility:ProcessEvent (int,intptr,bool&) (at /Users/bokken/buildslave/unity/build/Modules/IMGUI/GUIUtility.cs:189)

BuildFailedException: Incremental Player build failed!
UnityEditor.Modules.BeeBuildPostprocessor.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args) (at /Users/bokken/buildslave/unity/build/Editor/Mono/Modules/BeeBuildPostprocessor.cs:556)
UnityEditor.OSXStandalone.OSXDesktopStandalonePostProcessor.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args) (at /Users/bokken/buildslave/unity/build/PlatformDependent/OSXPlayer/Extensions/Managed/OSXDesktopStandalonePostProcessor.cs:115)
UnityEditor.Modules.DefaultBuildPostprocessor.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args, UnityEditor.BuildProperties& outProperties) (at /Users/bokken/buildslave/unity/build/Editor/Mono/Modules/DefaultBuildPostprocessor.cs:28)
UnityEditor.PostprocessBuildPlayer.Postprocess (UnityEditor.BuildTargetGroup targetGroup, UnityEditor.BuildTarget target, System.Int32 subtarget, System.String installPath, System.String companyName, System.String productName, System.Int32 width, System.Int32 height, UnityEditor.BuildOptions options, UnityEditor.RuntimeClassRegistry usedClassRegistry, UnityEditor.Build.Reporting.BuildReport report) (at /Users/bokken/buildslave/unity/build/Editor/Mono/BuildPipeline/PostprocessBuildPlayer.cs:370)
UnityEngine.GUIUtility:ProcessEvent(Int32, IntPtr, Boolean&) (at /Users/bokken/buildslave/unity/build/Modules/IMGUI/GUIUtility.cs:189)

UnityEditor.BuildPlayerWindow+BuildMethodException: 3 errors
at UnityEditor.BuildPlayerWindow+DefaultBuildMethods.BuildPlayer (UnityEditor.BuildPlayerOptions options) [0x002cc] in /Users/bokken/buildslave/unity/build/Editor/Mono/BuildPlayerWindowBuildMethods.cs:193
at UnityEditor.BuildPlayerWindow.CallBuildMethods (System.Boolean askForBuildLocation, UnityEditor.BuildOptions defaultBuildOptions) [0x00080] in /Users/bokken/buildslave/unity/build/Editor/Mono/BuildPlayerWindowBuildMethods.cs:94
UnityEngine.GUIUtility:ProcessEvent (int,intptr,bool&) (at /Users/bokken/buildslave/unity/build/Modules/IMGUI/GUIUtility.cs:189)