Crash on ConvertUTF16toUTF8 when entering Play mode on a specific project

How to reproduce:
1. Open the attached “IN-109668” project
2. Open the “Example_08_SPHFluidParticles“ Scene (Assets > SofaUnity > Scenes > Examples > Example_08_SPHFluidParticles)
3. Make sure the “SofaMesh“, “SofaParticlesModel“, and “SofaContext” Scripts are all active in their respective GameObjects
4. Enter Play mode
5. Observe the crash

Reproducible with: 2022.1.0a5, 2022.3.65f1, 2023.1.0a1, 6000.0.56f1, 6000.2.1f1, 6000.3.0a5

Reproduced on: Windows 11
Not reproduced on: No other environment tested

First few lines of the StackTrace:

0x00007ff6020a9894 (Unity) ConvertUTF16toUTF8 
0x00007ff60280eff7 (Unity) scripting_icall_string_to_utf8 
0x00007ff6027f3ee4 (Unity) ICallString::ToUTF8 
0x00007ff601853383 (Unity) GameObject_Set_Custom_PropTag 
0x000001e199f5af6c (Mono JIT Code) (wrapper managed-to-native) UnityEngine.GameObject:set_tag (UnityEngine.GameObject,string)