Build fails with Error "A failure occurred while executing com.android.build.gradle.internal.tasks.CheckDuplicatesRunnable" when using In-App Purchasing

Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/Client.unity” Scene
3. Switch to Android Platform
4. Build and Run

Expected result: Build finishes successfully
Actual result: Build fails with Error “A failure occurred while executing com.android.build.gradle.internal.tasks.CheckDuplicatesRunnable“

Reproducible with: 4.12.0 (2022.3.40f1), 4.12.2 (2021.3.41f1, 2022.3.40f1, 6000.0.13f1)
Not reproducible with: 4.11.0 (2022.3.40f1)

Testing environment: Windows 10 Enterprise 21H2, macOS 14.5 23F79 Darwin 23.5.0
Not reproducible on: No other environment tested

Note:

• Reproducible with Mono and IL2CPP
• Forum threads:
  • https://discussions.unity.com/t/unity-2022-3-37f1-uses-wrong-gradle-plugin-version/372561
  • https://discussions.unity.com/t/after-updating-iap-to-4-12-2-an-error-occurs-in-android-build/1502616