Error building empty visionOS project with Simulator SDK selected instead of Device SDK

How to reproduce:
1. Create a new empty project in Unity 2022.3.6.
2. Switch the target platform to visionOS (experimental). (File → Build Settings)
3. Change SDK from Device SDK to Simulator SDK in the Player Settings.
4. Build the project.

Expected result: Project successfully builds
Actual result: The build fails

Reproducible with: 2022.3.6f1

Reproducible on: macOS M1 (User Reported)
Not reproducible on: No other environment tested

Notes:

• Not reproduced by CQA
• Unity will build successfully if the default value of Device SDK is selected in the Player Settings.
• Developer needs to use Simulator SDK since Apple Vision Pro is not yet available for purchase.