Microphone API latency and audio distortions appear after recording

Steps to reproduce:
1. Open the attached user's project "GarbledSoundSample.zip"
2. Open the "OnRead" Scene
3. Enter Play Mode
4. Press "Start Mic Recording" with a constant audio source near the Microphone
5. After 5 mins of recording press "Save Audio" to save the audio played on a wav file
6. Playback the audio

Expected results: Microphone API latency and audio distortions do not appear after recording
Actual Results: Microphone API latency and audio distortions appear after recording

Reproducible according to the Customer: 2021.3.5f1

Notes:
-Also you will experience latency even using the settings suggested in this unity article:
https://support.unity.com/hc/en-us/articles/206485253?input_string=microphone+api+latency+and
-an example of this issue is attached as "audioCReated.wav" which show the distortion