{*}How to reproduce{*}:

1. [Download this test project of Shinai|https://drive.google.com/drive/folders/13ZVDah35TiHB4XR2-BXo8meKWQ2etWJ-]
2. Open the project.
3. Check the following files
{code:java}
Assets/Audio/GpuInstancing/beep-06.mp3
Assets/Audio/Audio2/Other/Footstep02.mp3
Assets/Audio/Audio2/Other/WindTrees.mp3
Assets/Audio/GpuInstancing/Swoosh.mp3
Assets/Audio/Audio2/Other/UISound.mp3{code}
these files will be failed for import.
"Reimport" will also be failed.
*Expected results:* No errors are thrown

*Actual results:* "FSBTool ERROR: Internal error from FMOD sub-system." error is thrown and the audio files are not usable in the Editor.

The error is like:
{code:java}
Errors during import of AudioClip Assets/Other/Footstep02.mp3:
FSBTool ERROR: Internal error from FMOD sub-system.
FSBTool ERROR: Internal error from FMOD sub-system.
(Filename: C:\build\output\unity\unity\Modules\AssetPipelineEditor\Public\AudioImporter.cpp Line: 1062)
{code}
*Reproducible with:* 2021.3.34f1, 2022.3.17f1

*Not reproducible with:* 2023.2.4f1, 2023.3.0b1

*Note:*
Tested on Windows11.
The Error looks similar to UUM-8637.

We suspect that the fix for UUM-32863 *may be the cause of this issue.*