Numpad Equals key is not recognised correctly or not recognised at all

How to reproduce:
1. Open the attached project “IN_14911”
2. Open “Start” Scene in Scenes
3. Enter Play Mode
4. Connect a keyboard that has a Numpad with an equal key (i.e.Mac Magic 109 Keys Keyboard)
5. Press the “N” key on a keyboard
6. Press the “=” key on a keyboard
7. Observe the Game View
8. Press the “L” key on a keyboard and repeat steps 5,6

Expected results: “=” key gets recognised
Actual results: “=” key gets recognised incorrectly or not recognised at all

Reproducible with: 2020.3.39f1, 2021.3.9f1, 2022.1.17f1, 2022.2.0b8, 2023.1.0a11

Reproducible on: Windows 10 Pro

Notes:

• Start scene will allow you to select the New Input test Scene by pressing N or the Legacy Input test scene by pressing L
• Issue not reproducible with “+/=” key