Reproduction steps:
1. Open the attached project "ReproProj"
2. In the Project window, select “/Assets/SpriteAtlas/notIncludedInBuild/1_spriteAtlas.spriteatlas“
3. In Inspector, verify that “Include in Build“ is disabled
4. In the Project window, select “/Assets/SpriteAtlas/includedInBuild/2_spriteAtlas.spriteatlas“
5. In Inspector, verify that “Include in Build” is enabled
6. In the Menu bar, select “BuildBundles > Sprite And Sprite Atlas Together using BuildPipeline”
7. In the Project window, go to “/Assets/StreamingAssets/AssetBundles/BuildPipeline“
8. Right-click and select “Show in Explorer“
9. Observe that the file size of “included_in_build_sprites_and_atlases“ is 8 KB, and the file size of “not_included_in_build_sprites_and_atlases“ is 8 KB
10. In the Menu bar, select “BuildBundles > Sprite And Sprite Atlas Together using SBP”
11. In the Project window, go to “Assets/StreamingAssets/AssetBundles/SBP“
12. Right-click and select “Show in Explorer”
13. Observe the file size of “not_Included_In_Build_Sprites_And_Atlases“

Expected result: “not_Included_In_Build_Sprites_And_Atlases“ is 8 KB
Actual result: “not_Included_In_Build_Sprites_And_Atlases“ is 18 KB

Reproducible with: 1.21.25 (2022.3.62f1), 2.4.1 (6000.0.55f1)
Not Reproducible with: 2.4.1 (6000.1.16f1, 6000.2.2f1, 6000.3.0a5)

Testing environment: Windows 10 Enterprise 21H2, Windows 11
Not reproducible on: No other environment tested

Notes:
- Not reproducible with the build pipeline
- Refer to ReadMe.md in the project for additional information