Build fails with Error "A failure occurred while executing com.android.build.gradle.internal.res.LinkApplicationAndroidResourcesTask$TaskAction" when Target API Level is set to Automatic and Facebook SDK is installed

Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Switch to the 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.res.LinkApplicationAndroidResourcesTask$TaskAction“

Reproducible with: 2021.3.41f1, 2022.3.40f1, 6000.0.13f1

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: MacOS Sonoma 14.5 (Intel)