.framework plugin is mistakenly treated as a directory when building for Universal Windows Platform

Reproductions steps:
1. Open the attached “UWP_Framework_Repro.zip” project
2. Switch build target to Universal Windows Platform
3. In the Project window, navigate to Assets\Plugins\iOS\ and select the Placeholder. Make sure in the Inspector window that the selected platforms are "any platform" (and no exclusion)
4. Build the project

Expected result: build succeeds
Actual result: build fails

Reproducible with: 2022.2.0a15, 2022.3.22f1, 2023.2.15f1, 6000.0.0b12
Not reproducible with: 2021.3.36f1, 2022.2.0a14

Reproducible on: Windows 11
Not reproducible on: no other environment tested

Note:

• The workaround is to exclude "WSAPlayer" in the plugin import settings.