This issue is also fixed pending our next release. To work around it first remove the additional CPP settings from the file ProjectSettings/ProjectSettings.asset, search for additionalIl2CppArgs: and remove the FMOD files.
To disable the cause of this edit Assets\Plugins\FMOD\src\Runtime\Settings.cs modify the function PreprocessBuild to remove the call to PreprocessStaticPlugins. This will disable any static plugins, but is necessary to work around the issue.
Everything will work correctly in the next release.