How to reproduce:
1. Create a new project
2. Install the "Input System" package
3. In the system's file manager navigate to "\[Project path]/ProjectSettings" and open the "ProjectSettings.asset" file
4. Find the "preloadedAssets" value and note that its set to "\[]"
5. In the Project settings switch the "Scripting Backend" to "IL2CPP"
6. Build the project
7. Repeat step 3
7. Find the "preloadedAssets" value

Expected result: the "preloadedAssets" value has remained set to "\[]"
Actual result: the "preloadedAssets" value has been set to "- {fileID: 0}"

Reproducible with: Input System 1.1.1 (2020.3.38f1), 1.4.2 (2021.3.10f1, 2021.1.16f1, 2022.2.0b8, 2023.1.0a10)
Not reproducible with: Input System 1.1.0-preview.2 (2020.3.38f1)

Reproducible on: Ubuntu 20.04, Windows 10

Notes:
1. Issue is not reproducible when using the "Mono" scripting backend
2. Regression of a previously fixed issue: https://issuetracker.unity3d.com/issues/projectsettings-dot-asset-is-checked-out-in-perforce-when-building-a-project-with-the-input-system-package-installed