Stopped Audio Souce outputs audio when the "Spatialize" property is enabled

Reproduction steps:
1. Open the attached project
2. Open the SampleScene.unity Scene, located in /Assets/Scenes folder in the Project window
3. Select the “SimpleRepro” GameObject in the Hierarchy window
4. Enter the Play Mode
5. Observe the audio
6. Disable the “Play” property under the “Audio Test” Script Component in the Inspector window
7. Observe the audio
8. Exit the Play Mode
9. Enable the “Spatialize” property under the Audio Source Component in the Inspector window
10. Observe the audio

Expected result: the “Spatialize” property on a stopped Audio Source should not cause it to output audio or call OnAudioFilterRead
Actual result: the “Spatialize” property on a stopped Audio Source causes it to output audio or call OnAudioFilterRead

Reproducible with: 2019.4.39f1, 2020.3.36f1, 2021.3.4f1, 2022.1.5f1, 2022.2.0a17, 2023.1.0a1

Reproducible on: MacOS 12.4 (21F79)

Notes:

• The issue is reproducible on both Apple Silicon and Intel Editors
• The issue is reproducible in the Edit and Play Modes