Build fails with Error "Failed to build Addressables content, content not included in Player Build. "Value cannot be null. Parameter name: key"" when the empty folder is selected as addressable

Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/New Scene.unity” Scene
3. Switch to Android Platform
4. Select Build App Bundle (Google Play)
5. Build

Expected result: Build completes successfully
Actual result: Build fails with Error “Failed to build Addressables content, content not included in Player Build. "Value cannot be null.
Parameter name: key"“

Reproducible with: 1.0.0 (2023.2.0b15), 1.0.3 (6000.0.7f1)
Could not test with: 1.0.3 (6000.0.13f1) (error CS0246: The type or namespace name 'NUnit' could not be found)

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: No other environment tested

Notes:

• The user’s suggested fix:
  if (entry.BundleFileId == null) continue;
  if (bundleIdToEditorDataEntry.ContainsKey(entry.BundleFileId)) { continue; }