Reproduction steps:

1. Open user attached project the "XRHeadsetMicrophone.zip"
2. In the Hierarchy select “Microphone”
3. In the Inspector change “Microphone Name” to the microphone name of the Headset you are using
4. Enter Play mode

Expected result: In the Console Microphone.IsRecording prints “true” messages
Actual result: In the Console Microphone.IsRecording prints “false” messages

Reproduced with: 1.6.0 (2020.3.48f1), 1.7.0 (2020.3.48f1, 2021.3.25f1, 2022.2.20f1, 2023.1.0b17, 2023.2.0a15)

Reproducible on: Windows 10

Notes:

* The issue reproduces in Player as well
* The issue reproduces in Editor only when entering Play mode for the first time