Reproduction steps:
1. Open the attached project "ReproProj" with Android Platform
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Build And Run on an Android device
4. Observe the text “Update: False”
5. Open the Android notification drawer or call the Android navigation buttons

Expected result: Text remains “Update: False“
Actual result: Text changes to “Update: True”

Reproducible with: 2022.1.0a17, 2022.3.7f1, 2023.1.9f1, 2023.2.0b5
Not reproducible with: 2021.3.29f1
Could not test with: 2022.1.0a1, 2022.1.0a16 (CommandInvokationFailure: Gradle build failed)

Reproducible on:
VLNQA00332, Samsung Galaxy XCover4 (SM-G390F), Android 9, CPU: Exynos 7 Quad 7570, GPU: Mali-T720
VLNQA00325, Samsung Galaxy Note10 (SM-N970F), Android 12, CPU: Exynos 9 (9825), GPU: Mali-G76
VLNQA00318, Oneplus OnePlus 7 Pro (GM1913), Android 11, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
VLNQA00231, Samsung Galaxy A5(2017) (SM-A520F), Android 8.0.0, CPU: Exynos 7 Octa 7880, GPU: Mali-T830
VLNQA00231, Huawei HUAWEI Mate 20 Pro (LYA-L29), Android 9, CPU: HiSilicon Kirin 980, GPU: Mali-G76

Testing environment: Windows 10 Enterprise 21H2

Notes:
- "Update" value will turn to true, which means Input.multitouchEnabled goes back to true
- Input.multitoucheEnabled should not be affected by system overlays
- Does not reproduce after clicking the button with the text “Close“
- Sometimes requires a second attempt to reproduce
- FAV is between 2022.1.0a1 and 2022.1.0a16