Key state misreported for ~1 second when refocusing on Game view while using Input System

How to reproduce:
1. Open the attached "IN-88227" project
2. Open the "SampleScene" and enter Play mode
3. Click any window outside the Game window in the Editor to put the window out of focus
4. Refocus on the Game window while holding the Alt key and by clicking with the left mouse button simultaneously
5. Observe the Game window

Expected result: Input is detected immediately
Actual result: There’s a delay in the detection of the input

Reproducible in: 1.7.0 (2021.3.46f1, 2022.3.47f1), 1.11.2 (2021.3.46f1, 2022.3.47f1, 6000.0.27f1, 6000.1.0a4)

Reproducible on: Windows 11
Not reproducible on: macOS 14.6.1 (M1 Pro)

Notes:

• Also reproducible in Player
• Alt key needs to be pressed immediately while re-focusing the Game window, otherwise if there is a delay between pressing Alt and the Left Mouse Button the input detection delay is inconsistent and at times unobservable
• Discussions forum thread regarding this issue - https://discussions.unity.com/t/key-state-is-misreported-for-1s-when-going-from-unitys-editor-ui-to-focusing-the-game-view/1547742