Wired headphones microphone is not recognised when listing all connected devices

Unity: Platform Audio

iOS

2023.2.X

2023.1.X

2022.2.X

2021.3.X

2020.3.X

2020.3 is reaching the end of its life, so closing this back-port.

Steps to reproduce:

Open the attached project
In the Build Settings switch to the iOS Platform
In the Edit > Project Settings > Player > Other Settings make sure that the setting "Prepare iOS for Recording" is enabled
Build and Run
Connect wired headphones to the device
Press "List" button in the application
Open "In Game Debug Console" from the right side and observe listed devices

Expected: Both built-in and wired headphones microphones are listed
Actual: Only built-in microphone is listed

Reproducible with: 2020.3.45f1, 2021.3.19f1, 2022.2.8f1, 2023.1.0b5, 2023.2.0a3

Reproducible with devices:

VLNQA00352 - iPhone 12 Pro (MGML3ET/A), CPU: A14 Bionic, GPU: Apple designed, OS: 16.2
VLNQA00258 - iPhone Xs Max (MT502ET/A), CPU: A12 Bionic, GPU: Apple designed, OS: 13.2

Notes:

When wired headphones are connected, audio is recorded only using a wired headphones microphone, no matter what option is selected to record (Start-1/End-1 is for built-in microphone, Start-2/End-2 is for external device microphone)