Reaper setup is incompatible with AGP 8.12 when using isIncludeAndroidResources

[TWiStErRob]

Repro

1. Clone https://github.com/TWiStErRob/repros/tree/main/reaper/agp812-isIncludeAndroidResources
2. gradlew testDebugUnitTest

Expected: just works
Actual:

> Task :processDebugUnitTestManifest FAILED
build/intermediates/tmp/manifest/test/debug/tempFile1ProcessTestManifest8625985249905339679.xml Error:
        Attribute meta-data#com.emergetools.reaper.REAPER_INSTRUMENTED@value at tempFile1ProcessTestManifest8625985249905339679.xml requires a placeholder substitution but no value for <emerge.reaper.instrumented> is provided.
build/intermediates/tmp/manifest/test/debug/tempFile1ProcessTestManifest8625985249905339679.xml Error:
        Attribute meta-data#com.emergetools.reaper.PUBLISHABLE_API_KEY@value at tempFile1ProcessTestManifest8625985249905339679.xml requires a placeholder substitution but no value for <emerge.reaper.publishableApiKey> is provided.

Notes (see https://github.com/TWiStErRob/repros/blob/main/reaper/agp812-isIncludeAndroidResources/build.gradle.kts):

• Downgrading to id("com.android.application") version "8.11.1" works (but obviously we want to upgrade AGP).
• Updating to id("com.android.application") version "8.13.0" fails the same way.
• Removing isIncludeAndroidResources works (but then we can't run Robolectric tests with resources)
• Removing reaper dependency works (but then we can't use Reaper)
• Not applying the emerge plugin works (but then we can't use Reaper)