Application.isFocused is showing Unity window still focused when unfocusing at Play Mode start

Reproduction steps:

1. Open the attached project “isFocused”
2. Enter Play Mode
3. Observe the Console

Expected result: Console output is that we are looking at other windows
Actual result: Console output is that we are looking at a Unity window

Reproducible with: 2021.3.26f1, 2022.2.21f1, 2023.1.0b19, 2023.2.0a17

Reproducible on: Windows 11

Not reproducible on: Mac/Linux (repro project uses P/Invoke with win32 calls)