Error “Value cannot be null. Parameter name: key UnityEngine.GUIUtility:ProcessEvent (int,intptr,bool&)” thrown and Addressables build fails when "Include in Build" is disabled and using Addressables For Android package

How to reproduce:
1. Open the “IN_72216” project
2. Open the “Play Asset Delivery Assets” and make sure the “Include in Build” is disabled
3. Open Window → Asset Managament → Addresables → Groups
4. Build the Addressables: Build → New Build → Play Asset Delivery

Expected result: Addresables built successfully without any errors
Actual result: Error thrown “Value cannot be null. Parameter name: key UnityEngine.GUIUtility:ProcessEvent (int,intptr,bool&)” and Addressables build failed

Reproducible with: 2023.2.16f1, 6000.0.0b13
Coudln’t test with: 2021.3.36f1, 2022.3.22f1 (no Addressables For Android package and getting error in the Console when trying to select “Build” button)

Reproducible on: Windows 10 Pro
Not reproducible on: No other environment tested

Notes:

• Not reproducible if “Include in Build” is enabled in the “Play Asset Delivery Assets”
• This project uses Addressable For Android package
• Tested with Addresable For Android 1.0.0, 1.0.1 and 1.0.2 versions