Steps to reproduce:
1. Open attached "azaz.zip" Unity project on Windows
2. Switch to WebGL platform
3. If asset importing didn't fail, right-click and reimport 'Assets/sci-fi_explosion_01.wav' asset in Project Window

Expected result: All assets import without issues
Actual result: Importing/reimporting audio assets opens error dialog window with "The process cannot access the file because it is being used by another process.", pressing cancel button in the window produces "Cannot create resource file for asset: 'Assets/sci-fi_explosion_01.wav'" error in Console

Reproduced with: 2022.2.0a3
Didn't reproduce with: 2022.2.0a2, 2022.1.0b5, 2021.2.9f1, 2020.3.27f1, 2019.4.35f1

Reproduced on Windows with WebGL build target
Not reproducible on MacOS with WebGL build target

Note: "The process cannot access the file" error window is opened for every imported audio asset in project, if project has 1000 assets, it will be opened 1000 times