Reproduction steps:
1. Open the “ReproProject“ project
2. Open the Project Settings window (Edit > Project Settings)
3. Change the Default Icon to “Assets/1.jpg“ in the Player tab
4. Open the Build Settings window (File > Build Settings)
5. Build the project from the Build Settings window
6. Observe the Build folder
7. Repeat step 2
8. Change the Default Icon to “Assets/2.jpg“ in the Player tab
9. Repeat steps 4, 5, 6
Expected result: The executable file icon is changed to “Assets/2.jpg“
Actual result: The executable file icon remains as “Assets/1.jpg“
Reproducible with: 2021.3.37f1, 2022.3.26f1, 6000.0.0f1
Reproducible on: Windows 11 Pro (22H2)
Not reproducible on: No other environment tested