Reproduction steps:
1. Open the attached “BugRepro“ project
2. Open the “Assets/Scenes/SampleScene“
3. Open the Profiler window (Window > Analysis > Profiler)
4. Enter The Play Mode
5. In the Profiler window, start the recording
6. After a couple of seconds, stop the recording
7. In the CPU usage module window, select Hierarchy
8. Find the “PostLateUpdate.UpdateAudio“ process and observe its “Time, ms“ reading

Expected result: “PostLateUpdate.UpdateAudio” takes an insignificant time, unaffected by the Audio Clip amount in the Audio Track
Actual result: “PostLateUpdate.UpdateAudio” takes 500ms or more

Reproducible with: 1.7.6 (2022.3.17f1), 1.8.6 (2022.3.17f1, 2023.2.5f1, 2023.3.0a19)
Not reproducible with: 1.7.6 (2021.3.35f1), 1.8.6 (2021.3.35f1)
Fixed in: 1.7.6 (2022.3.18f1), 1.8.6 (2022.3.18f1, 2023.2.6f1, 2023.3.0b1)

Reproducible on: Windows 11
Not reproducible on: No other environment tested