Build fails with errors when Fullscreen Mode is set to Windowed

Steps to reproduce:

1. Open the attached project "windowed-gradle.zip"
2. Go to File > Build Settings and switch to the Android Platform
3. Go to Edit > Project Settings > Player > Resolution and Presentation
4. Switch Fullscreen Mode to the Windowed
5. Build and Run

Expected: Build is successful
Actual: Build fails with errors:

Execution failed for task ':launcher:processReleaseResources'.
> A failure occurred while executing com.android.build.gradle.internal.res.LinkApplicationAndroidResourcesTask$TaskAction
   > Android resource linking failed

Reproducible with: 2022.2.0a16, 2022.2.0b8, 2023.1.0a12
Not reproducible with: 2020.3.40f1, 2021.3.10f1, 2022.1.17f1, 2022.2.0a15

Notes:

• The build is not failing when Fullscreen Mode is set to Fullscreen Window