How to reproduce:
1. Open the attached “IL2CPP_additional_libraries_issue“ project
2. Open the “ProjectSettings.asset” file (IL2CPP_additional_libraries_issue\ProjectSettings\ProjectSettings.asset)
3. Navigate to line 646 (additionalIl2CppArgs) and enter the path of the project after the “--additional-libraries” argument
4. Save and close the “ProjectSettings.asset” file
5. Build the project (File → Build Settings → Build)
6. Observe the Console window

Expected result: The build succeeds
Actual result: The build fails and shows “error LNK2019: unresolved external symbol StaticLibFunc referenced in function” and “fatal error LNK1120: 1 unresolved externals” in the Console

Reproducible in: 2021.3.38f1, 2022.3.27f1, 6000.0.0f1

Reproducible on: Windows 10, Windows 11
Not reproducible on: No other environments tested

Workaround: It is possible to link additional libraries via “PlayerSettings.SetAdditionalIl2CppArgs” by using the “--linker-flags” argument

Note: Not reproducible when using Mono scripting backend