The Addressables build process using the Scriptable Build Pipeline is currently failing with the following error when encountering .spine files. I can work around it by deleting the file during the build process but that's not ideal.
[Unity] Cannot recognize file type for entry located at 'Assets/Art/Player/Player.spine'. Asset import failed or using an unsupported file type.
1744: [Unity] at UnityEditor.AddressableAssets.Build.BuildPipelineTasks.GenerateLocationListsTask.RunInternal (UnityEditor.AddressableAssets.Build.BuildPipelineTasks.GenerateLocationListsTask+Input input) [0x0042f] in /BUILD_PATH/ios/Packages/unity-addressables/Editor/Build/BuildPipelineTasks/GenerateLocationListsTask.cs:204
1745: [Unity] at UnityEditor.AddressableAssets.Build.BuildPipelineTasks.GenerateLocationListsTask.Run () [0x0008a] in /BUILD_PATH/ios/Packages/unity-addressables/Editor/Build/BuildPipelineTasks/GenerateLocationListsTask.cs:60
1746: [Unity] at UnityEditor.Build.Pipeline.BuildTasksRunner.Run (System.Collections.Generic.IList`1[T] pipeline, UnityEditor.Build.Pipeline.Interfaces.IBuildContext context) [0x000ca] in /BUILD_PATH/ios/Library/PackageCache/com.unity.scriptablebuildpipeline@1.12.0/Editor/Shared/BuildTasksRunner.cs:56
1747: [Unity] Build Task GenerateLocationListsTask failed with exception:
1748: [Unity] Cannot recognize file type for entry located at 'Assets/Art/Player/Player.spine'. Asset import failed or using an unsupported file type.
1749: [Unity] at UnityEditor.AddressableAssets.Build.BuildPipelineTasks.GenerateLocationListsTask.RunInternal (UnityEditor.AddressableAssets.Build.BuildPipelineTasks.GenerateLocationListsTask+Input input) [0x0042f] in /BUILD_PATH/ios/Packages/unity-addressables/Editor/Build/BuildPipelineTasks/GenerateLocationListsTask.cs:204
1750: [Unity] at UnityEditor.AddressableAssets.Build.BuildPipelineTasks.GenerateLocationListsTask.Run () [0x0008a] in /BUILD_PATH/ios/Packages/unity-addressables/Editor/Build/BuildPipelineTasks/GenerateLocationListsTask.cs:60
1751: [Unity] at UnityEditor.Build.Pipeline.BuildTasksRunner.Run (System.Collections.Generic.IList`1[T] pipeline, UnityEditor.Build.Pipeline.Interfaces.IBuildContext context) [0x000ca] in /BUILD_PATH/ios/Library/PackageCache/com.unity.scriptablebuildpipeline@1.12.0/Editor/Shared/BuildTasksRunner.cs:56
1752: [Unity] UnityEngine.DebugLogHandler:Internal_Log(LogType, LogOption, String, Object)
1753: [Unity] UnityEngine.DebugLogHandler:LogFormat(LogType, Object, String, Object[])
1754: [Unity] UnityEngine.Logger:Log(LogType, Object)
1755: [Unity] UnityEngine.Debug:LogError(Object)
1756: [Unity] UnityEditor.Build.Pipeline.Utilities.BuildLogger:LogError(String, Object[]) (at Library/PackageCache/com.unity.scriptablebuildpipeline@1.12.0/Editor/Utilities/BuildLogger.cs:124)
1757: [Unity] UnityEditor.Build.Pipeline.BuildTasksRunner:Run(IList`1, IBuildContext) (at Library/PackageCache/com.unity.scriptablebuildpipeline@1.12.0/Editor/Shared/BuildTasksRunner.cs:63)
1758: [Unity] UnityEditor.Build.Pipeline.ContentPipeline:BuildAssetBundles(IBundleBuildParameters, IBundleBuildContent, IBundleBuildResults&, IList`1, IContextObject[]) (at Library/PackageCache/com.unity.scriptablebuildpipeline@1.12.0/Editor/ContentPipeline.cs:137)
1759: [Unity] UnityEditor.AddressableAssets.Build.DataBuilders.BuildScriptPackedMode:DoBuild(AddressablesDataBuilderInput, AddressableAssetsBuildContext) (at Packages/unity-addressables/Editor/Build/DataBuilders/BuildScriptPackedMode.cs:160)
1760: [Unity] UnityEditor.AddressableAssets.Build.DataBuilders.BuildScriptPackedMode:BuildDataImplementation(AddressablesDataBuilderInput) (at Packages/unity-addressables/Editor/Build/DataBuilders/BuildScriptPackedMode.cs:77)
1761: [Unity] UnityEditor.AddressableAssets.Build.DataBuilders.BuildScriptBase:BuildData(AddressablesDataBuilderInput) (at Packages/unity-addressables/Editor/Build/DataBuilders/BuildScriptBase.cs:84)
1762: [Unity] UnityEditor.AddressableAssets.Settings.AddressableAssetSettings:BuildPlayerContentImpl() (at Packages/unity-addressables/Editor/Settings/AddressableAssetSettings.cs:1874)
1763: [Unity] UnityEditor.AddressableAssets.Settings.AddressableAssetSettings:BuildPlayerContent() (at Packages/unity-addressables/Editor/Settings/AddressableAssetSettings.cs:1856)
1764: [Unity] System.Reflection.MonoMethod:InternalInvoke(Object, Object[], Exception&)
1765: [Unity] System.Reflection.MonoMethod:Invoke(Object, BindingFlags, Binder, Object[], CultureInfo)
1766: [Unity] System.Reflection.MethodBase:Invoke(Object, Object[])
1767: [Unity] UnityEditor.CloudBuild.UnityReflector:AddressablesBuildPlayerContent()
1768: [Unity] UnityEditor.CloudBuild.Builder:BuildAddressables(BuildManifestObject)
1769: [Unity] UnityEditor.CloudBuild.Builder:Build()
1770: [Unity] (Filename: Library/PackageCache/com.unity.scriptablebuildpipeline@1.12.0/Editor/Utilities/BuildLogger.cs Line: 124)
