Reproduction steps:
1. Open the attached “BugRepro” project
2. Select the “DeclaringReferencesTest” Asset in the Project window
3. (Optional) If the Inspector window is empty, make sure to Reset the Asset
4. Set a new value for the “Sprite Reference” option
5. Set a new value for the “Subasset” option
6. Observe the Console window

Expected result: No errors are thrown
Actual result: Error “IndexOutOfRangeException: Index was outside the bounds of the array.” is thrown

Reproducible with: 2.0.3 (2023.2.20f1), 2.2.2 (6000.0.22f1)
Not reproducible with: 1.22.2 (2021.3.44f1, 2022.3.50f1)

Reproducible on: Windows 10, Windows 11 (user)
Not reproducible on: No other environment tested