Steps to reproduce:
1. Open attached "internal-vehicle-physics-pro.zip" Unity project
2. Attempt to build on Windows

Expected result: Build successfully finishes, player executable uses the Default Icon from Player Settings
Actual result: "WindowsIcon: PNG data is not supported for icons on Windows." error is thrown and build fails

Reproduced with: 2021.2.0b14
Didn't reproduce with: 2022.1.0a11, 2021.2.0b13, 2021.1.23f1, 2020.3.19f1, 2019.4.31f1

Only affects Windows platform

Note: Fails with various types of textues (jpg, png, etc). Default Icon in Player Settings is set to a PNG texture, but despite what the error says, this has worked before since at least Unity 2017 (builds didn't fail and player executable icon was set successfully)