Building for Android fails when Development Build is checked on M1

How to reproduce:
1. Open the attached “IN-36591” project
2. In the Build Settings check Development Build and Build App Bundle (Google Play)
3. Click Build

Expected result: Build succeeds
Actual result: Build fails with errors

Reproducible with: 2021.3.22f1
Fixed in: 2021.3.23f1
Could not test with: 2020.3.47f1 - errors with custom scripts, 2022.2.16f1, 2023.1.0b12, 2023.2.0a11 - SDK errors

Reproducible on: macOS 13 (M1)

Errors:
Internal build system error. BuildProgram exited with code 3.
System.NullReferenceException: Object reference not set to an instance of an object.
at System.Linq.Enumerable.WhereArrayIterator`1.Select[TResult](Func`2 selector)
at System.Linq.Enumerable.Select[TSource,TResult](IEnumerable`1 source, Func`2 selector)
at Bee.TundraBackend.TundraBackend.AddDependency(NPath from, IEnumerable`1 to, DependencyKind kind)
at Bee.NativeProgramSupport.Lumping.SetupLumps(ArtifactLocationPolicy artifactLocationPolicy, List`1 inputInstructions, Int32 idealFilesPerLump)+MoveNext()
at System.Collections.Generic.LargeArrayBuilder`1.AddRange(IEnumerable`1 items)
at System.Collections.Generic.SparseArrayBuilder`1.AddRange(IEnumerable`1 items)
at System.Collections.Generic.SparseArrayBuilder`1.ReserveOrAdd(IEnumerable`1 items)
at System.Linq.Enumerable.Concat2Iterator`1.ToArray()
at System.Linq.Enumerable.ToArray[TSource](IEnumerable`1 source)
at Bee.NativeProgramSupport.NativeProgram.ProduceObjectFileProductionInstructions(NativeProgramConfiguration config, ArtifactLocationPolicy artifactLocationPolicy, ObjectFileProducer[] objectFileProducers, NPath[]& additionalObjectFiles, NPath[]& foundHeaders)
at Bee.NativeProgramSupport.NativeProgram.SetupSpecificConfigurationImpl(NativeProgramConfiguration config, NativeProgramFormat format, ObjectFileProducer[] objectFileProducers)
at Bee.NativeProgramSupport.NativeProgram.SetupSpecificConfiguration(NativeProgramConfiguration config, NativeProgramFormat format, ObjectFileProducer[] objectFileProducers)
at Bee.NativeProgramSupport.NativeProgram.SetupLibraryDependencies(NativeProgramConfiguration config, ToolChain toolchain, ObjectFileProducer[] objectFileProducers)
at Bee.NativeProgramSupport.NativeProgram.SetupSpecificConfigurationImpl(NativeProgramConfiguration config, NativeProgramFormat format, ObjectFileProducer[] objectFileProducers)
at Bee.NativeProgramSupport.NativeProgram.SetupSpecificConfiguration(NativeProgramConfiguration config, NativeProgramFormat format, ObjectFileProducer[] objectFileProducers)
at PlayerBuildProgramLibrary.PlayerBuildProgramBase.SetupIl2CppBuild() in /Users/bokken/build/output/unity/unity/Editor/IncrementalBuildPipeline/PlayerBuildProgramLibrary/PlayerBuildProgramBase.cs:line 369
at PlayerBuildProgramLibrary.PlayerBuildProgramBase.SetupPlayerBuild() in /Users/bokken/build/output/unity/unity/Editor/IncrementalBuildPipeline/PlayerBuildProgramLibrary/PlayerBuildProgramBase.cs:line 171
at AndroidPlayerBuildProgram.AndroidPlayerBuildProgram.SetupPlayerBuild()
at PlayerBuildProgramLibrary.PlayerBuildProgramBase.RunBuildProgram() in /Users/bokken/build/output/unity/unity/Editor/IncrementalBuildPipeline/PlayerBuildProgramLibrary/PlayerBuildProgramBase.cs:line 165
at PlayerBuildProgramTypeWrapper.Run(String[] args)
at Program.Main(String[] args)
UnityEngine.GUIUtility:processEvent (int,intptr,bool&) (at /Users/bokken/build/output/unity/unity/Modules/IMGUI/GUIUtility.cs:189)