Reproduction steps:
1. Open the attached "repro_IN-48284.zip" project
2. Go to "Window > General > Test Runner"
3. Switch to the "Play Mode" tab
4. Select "Run All Tests (StandaloneWindows64)"

Expected result: The tests are passed
Actual result: The "Packages/com.unity.inputsystem@1.5.1/InputSystem/InputManager.cs(2885,18): error CS0219: The variable 'dropStatusEvents' is assigned but its value is never used" error is displayed in the Console

Reproduced with: 1.5.1 (2022.3.4f1), 1.6.1 (2021.3.29f1, 2022.3.6f1, 2023.1.6f1)
Couldn’t test with: 1.6.3 (2023.2.0b2) - Couldn’t resolve Console errors
Fixed in: 1.6.3 (2022.3.6f1)

Reproduced on: Windows 10, Windows 11