To clarify the AIA and APK size / limit:
I did a series of tests to get some clarity on this dubious topic (AIA size):
Whether an APK is built depends not only on the AIA size, but on the file types that are in the assets. For non-compressible files (png, jpg, etc.) in the assets, the max. size of the AIA is about 27.2MB (+ 4.7MB, APK size of an empty project) = 31.9MB (max APK size).
For compressible files (wav, txt, etc.) the size is less than 27.2MB. In my case it was 24.5MB at which the APK was no longer built (< 24.5MB, it was built).
So there is actually no precise limit for the AIA, but only for the APK. And this limit is 31.9MB (< 32MB).
Take a close look at this: