Build fails with Error "Cannot change dependencies of dependency configuration ':unityLibrary:implementation' after it has been included in dependency resolution.'" when using In-App Purchasing package

Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Levels/TitleMenu.unity” Scene
3. Switch to Android Platform
4. Delete “/Assets/Plugins/Android/gradleTemplate.properties“
5. Build

Expected result: Build finishes successfully
Actual result: Build fails with Error “Cannot change dependencies of dependency configuration ':unityLibrary:implementation' after it has been included in dependency resolution.'“

Reproducible with: 4.12.0 (6000.0.13f1), 4.12.2 (2021.3.41f1, 2022.3.40f1, 6000.0.13f1)
Not reproducible with: 4.11.0 (6000.0.13f1)

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