Reproduction steps:
1. Open the attached "repro_IN-84443" project
2. Go to "File -> Build Settings..." (or "File -> Build Profiles" on Unity 6)
3. Add "Scenes/SampleScene" to build index
4. Press "Build" and wait for the build to finish
5. Double-click the built .exe
6. While it's loading (before the splash screen appears), focus a window of any other application
7. Once the Player launches, in the File Explorer, go to "C:\Users\[user]\AppData\LocalLow\DefaultCompany\Focus" and open "Player.log"
8. Observe the value of "OnApplicationFocus"

Expected result: The value of "OnApplicationFocus" is "False"
Actual result: The value of "OnApplicationFocus" is "True"

Reproducible with: 2021.3.44f1, 2022.3.47f1, 6000.0.21f1

Reproducible on: Windows 10 (22H2)
Not reproducible on: No other environment tested