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I guess I have hard time investigating why CI produced different cache keys then local build in general. Gradle Enterprise does show that some value is different for given task, but I'm not sure how it is different and why it's different. Are there more useful option other than

capture { isTaskInputFiles = true }

to see what exactly was different?

Different jdk images can cause cache misses in current AGP. You can try https://github.com/gradle/android-cache-fix-gradle-plugin to see if the JdkImageWorkaround works for you.

Thanks. Will check it out.