I created a demo project (attached) to try and duplicate the problem.
And it works perfectly. But, still not working on my main project. The settings are identical.
I tried removing the support-v4 and androidx.core:core and still the same error. PS: Those items are required for other functionality.
I also tried the new icons that work for the demo project and still the same issue.
I also deleted the folder that does not have an ic_launcher_round file in it and no difference.
I did manage to isolate the error to this line in the manifest.
SetApplicationAttribute(android:roundIcon, "@mipmap/ic_launcher_round")