Error "The method or operation is not implemented." is thrown when building with "GenericSharingVisitor.Process"

Reproduction steps:
1. Open project “UnityIssue20230131”
2. Build the project

Expected result: the project is built
Actual result: the build fails with errors in the Console

Reproducible with: 2020.3.45f1, 2021.3.20f1, 2022.2.9f1, 2023.1.0b6, 2023.2.0a4

Reproducible on: macOS Catalina 10.15.7 (Intel), Windows 10 (by the reporter)