Application icon fails to set when using "IPreprocessBuildWithReport.OnPreprocessBuild"

How to reproduce:
1. Open the attached “IN-81694“ project
2. Go to File → Build Profiles → Player Settings → Icon
3. Ensure that “Override for Windows, Mac, Linux” is not selected
4. Build the project
5. Observe the icon of the application

Expected result: Application has a custom icon
Actual result: Application has the default Unity icon

Reproducible with: 2023.3.0a10, 6000.0.14f1
Not reproducible with: 2021.3.42f1, 2022.3.41f1, 2023.3.0a9

Reproduced on: Windows 11 pro
Not reproduced on: No other environment tested

Workaround: Set the custom icon as the “Default Icon“ in Player Settings (File → Build Profiles → Player Settings)