This issue occurs when there is a Run in Background option(after 2023.2.0a12).

Steps to reproduce:

Create an Emply project and import [this asset|https://assetstore.unity.com/packages/templates/platformer-microgame-151055]
Open the "SampleScene"
Go to Edit > Project Settings > Player > Resolution and Presentation
Uncheck Run In Background and check Resizable Window
Go to File > Build Settings
Click Build and Run button for Android Platform to install{}
Open the Unity app.
Press Recent apps button or Open the taskbar.
And then select split screen ( put the app into multi-window mode)
Choose an unrelated app(for example, Settings, Google Play, etc) to be secondary.
Touch the Unity app
Touch the unrelated app(Unity app loses focus)

Expected result: The rendering is paused and the sound is paused

Actual result: The rendering is paused but the sound is running.

Reproducible with: 2023.3.0a
Reproducible with devices: