How to reproduce:
1. Open the "IN_60882" project
2. In the Project Settings make sure "Enable Armv9 Features for Arm64" is enabled
3. In the Build Settings select the Android Platform
4. Press Build

Expected result: Build successful
Actual result: Build fails with an error "NullReferenceException: Object reference not set to an instance of an object"

Reproducible with: 1.8.10 (2022.3.13f1, 2022.3.14f1, 2023.1.20f1, 2023.2.1f1)
Not reproducible with: 1.8.9 (2022.3.13f1, 2022.3.14f1, 2023.1.20f1, 2023.2.1f1)
Couldn’t test with: 2021.3.32f1 (no “Enable Armv9 Features for Arm64” option), 2023.3.0a15 (due to another build error (JDK not found, couldn’t fix this error in External Tools by setting JDK))

Reproducible on: Windows 10 Pro
Not reproducible with: No other environment tested

Notes:
- Reproducible with Mono and IL2CPP Scripting Backends
- Not reproducible when Windows Standalone Platform is selected (others not tested)

First lines of error:
NullReferenceException: Object reference not set to an instance of an object
Unity.Burst.Editor.BurstAOTCompilerPostprocessor.DoSetup (UnityEditor.Build.Reporting.BuildReport report) (at ./Library/PackageCache/com.unity.burst@1.8.10/Editor/BurstAotCompiler.cs:256)
Unity.Burst.Editor.BurstAOTCompilerPostprocessor.PrepareOnMainThread (UnityEditor.Build.IGenerateNativePluginsForAssemblies+PrepareArgs args) (at ./Library/PackageCache/com.unity.burst@1.8.10/Editor/BurstAotCompiler.cs:137)
UnityEditor.Modules.BeeBuildPostprocessor.GetGenerateNativePluginsForAssembliesSettings (UnityEditor.Modules.BuildPostProcessArgs args) (at <7aeb7d7a52d04045b8a1c734633fa931>:0)