Loading ScriptableObjects from Resources fails in the Player when IL2CPP Scripting Backend is used

Reproduction steps:
1. Open the “UITKTest” project
2. Build the Player using the top Menu: Tools > Make build
3. Observe the Console Window in the Player

Expected result: No errors are visible
Actual result: The “Creating ScriptableObjects during runtime is not allowed!” and “NullReferenceException: Failed to load the MySingletonSettings. Please restart Unity Editor” errors are visible

Reproducible with: 2021.3.33f1, 2022.3.16f1, 2023.2.4f1, 2023.3.0a19

Reproducible on: macOS 14.1.2 Sonoma (intel), Windows 10 (user’s)
Not reproducible on: No other environment tested

Notes:

• Not reproducible on macOS Standalone Platform
• Reproducible on Android Platform
• If the “TEST_CONSTRAINT” defined constraint is added to the Scripting Define Symbols, the issue does not appear
• If the Player is not built using the custom build script, the issue does not appear
• If the Console Window is not visible in the Player, open it by drawing a circle with the mouse while holding the left-click button
• The related assets are still usable within the Player
• The issue is not reproducible when Mono Scripting Backend is selected
• The issue could be caused by stripping that is removing the type