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

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

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 (2022.3.38f1), 4.12.2 (2021.3.40f1, 2022.3.38f1, 6000.0.11f1)
Not reproducible with: 4.11.0 (2022.3.38f1)

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

Notes:

• Reproducible only when Facebook SDK is added
• Reproducible with Mono and IL2CPP