Reproduction steps:
1. Open the attached project “ReproProject”
2. Set Target API Level and Minimal API to either (30,31,32) at (menu: Project Settings > Player > Other Settings > Identification)
3. Set the Application Entry Point to GameActivity at (menu: Project Settings > Player > Other Settings > Application Entry Point)
4. Build And Run on Android
5. Observe the Console Window

Expected result: The Build is completed successfully
Actual result: Build failed with the error “A failure occurred while executing com.android.build.gradle.internal.tasks.CheckAarMetadataWorkAction”

Reproducible with: 4.0.0, 4.1.2, 4.2.0-exp-env-depth.1, 4.2.0-exp-env-depth.2 (2023.2.7f1, 2023.3.0b4)
Couldn’t test with: 2021.3.34f1, 2022.3.19f1 (No Application Entry Point option)

Reproducible on: macOS(Intel) 14.2.1, Windows 10 (10.0.19045) 64bit (by user)
Not reproducible on: No other environment tested

Notes:

Not Reproducible when Target API Level and Minimal API to 33+
Not Reproducible if Application Entry Point is set to “Activity”

A few lines of the building errors obtained:
FAILURE: Build failed with an exception.

What went wrong:
Execution failed for task ':launcher:checkReleaseAarMetadata'.

A failure occurred while executing com.android.build.gradle.internal.tasks.CheckAarMetadataWorkAction
6 issues were found when checking AAR metadata:

   1.  Dependency 'androidx.appcompat:appcompat-resources:1.6.1' requires libraries and applications that
       depend on it to compile against version 33 or later of the
       Android APIs.
 
       :launcher is currently compiled against android-32.
 
       Recommended action: Update this project to use a newer compileSdkVersion
       of at least 33, for example 33.
 
       Note that updating a library or application's compileSdkVersion (which
       allows newer APIs to be used) can be done separately from updating
       targetSdkVersion (which opts the app in to new runtime behavior) and
       minSdkVersion (which determines which devices the app can be installed