Adding this dependency

implementation 'io.micrometer:micrometer-tracing-bridge-brave'

with SB 3.0.0-SNAPSHOT is enough to let the processTestAot task fail:

2022-11-22T13:25:01.952+01:00  WARN 56719 --- [           main] o.s.t.c.aot.TestContextAotGenerator      : Failed to generate AOT artifacts for test classes [com.example.demo.DemoApplicationTests]

org.springframework.test.context.aot.TestContextAotException: Failed to process test class [com.example.demo.DemoApplicationTests] for AOT
        at org.springframework.test.context.aot.TestContextAotGenerator.processAheadOfTime(TestContextAotGenerator.java:239) ~[spring-test-6.0.0.jar:6.0.0]
        at org.springframework.test.context.aot.TestContextAotGenerator.lambda$processAheadOfTime$4(TestContextAotGenerator.java:205) ~[spring-test-6.0.0.jar:6.0.0]
        at java.base/java.util.Map.forEach(Map.java:713) ~[na:na]
        at org.springframework.test.context.aot.TestContextAotGenerator.processAheadOfTime(TestContextAotGenerator.java:197) ~[spring-test-6.0.0.jar:6.0.0]
        at org.springframework.test.context.aot.TestContextAotGenerator.processAheadOfTime(TestContextAotGenerator.java:159) ~[spring-test-6.0.0.jar:6.0.0]
        at org.springframework.test.context.aot.TestAotProcessor.performAotProcessing(TestAotProcessor.java:91) ~[spring-test-6.0.0.jar:6.0.0]
        at org.springframework.test.context.aot.TestAotProcessor.doProcess(TestAotProcessor.java:72) ~[spring-test-6.0.0.jar:6.0.0]
        at org.springframework.test.context.aot.TestAotProcessor.doProcess(TestAotProcessor.java:39) ~[spring-test-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.AbstractAotProcessor.process(AbstractAotProcessor.java:82) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.boot.test.context.SpringBootTestAotProcessor.main(SpringBootTestAotProcessor.java:57) ~[spring-boot-test-3.0.0-SNAPSHOT.jar:3.0.0-SNAPSHOT]
Caused by: java.lang.IllegalStateException: No constructor or factory method candidate found for Root bean: class [io.micrometer.tracing.Tracer]; scope=singleton; abstract=false; lazyInit=null; autowireMode=0; dependencyCheck=0; autowireCandidate=true; primary=false; factoryBeanName=null; factoryMethodName=null; initMethodNames=null; destroyMethodNames=null and argument types []
        at org.springframework.beans.factory.support.ConstructorResolver.resolveConstructorOrFactoryMethod(ConstructorResolver.java:939) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.beans.factory.support.RegisteredBean.resolveConstructorOrFactoryMethod(RegisteredBean.java:197) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.beans.factory.aot.BeanDefinitionMethodGenerator.<init>(BeanDefinitionMethodGenerator.java:79) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.beans.factory.aot.BeanDefinitionMethodGeneratorFactory.getBeanDefinitionMethodGenerator(BeanDefinitionMethodGeneratorFactory.java:102) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.beans.factory.aot.BeanDefinitionMethodGeneratorFactory.getBeanDefinitionMethodGenerator(BeanDefinitionMethodGeneratorFactory.java:118) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.beans.factory.aot.BeanRegistrationsAotProcessor.processAheadOfTime(BeanRegistrationsAotProcessor.java:45) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.beans.factory.aot.BeanRegistrationsAotProcessor.processAheadOfTime(BeanRegistrationsAotProcessor.java:35) ~[spring-beans-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.BeanFactoryInitializationAotContributions.getContributions(BeanFactoryInitializationAotContributions.java:67) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.BeanFactoryInitializationAotContributions.<init>(BeanFactoryInitializationAotContributions.java:49) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.BeanFactoryInitializationAotContributions.<init>(BeanFactoryInitializationAotContributions.java:44) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.ApplicationContextAotGenerator.lambda$processAheadOfTime$0(ApplicationContextAotGenerator.java:58) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.ApplicationContextAotGenerator.withCglibClassHandler(ApplicationContextAotGenerator.java:67) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.context.aot.ApplicationContextAotGenerator.processAheadOfTime(ApplicationContextAotGenerator.java:53) ~[spring-context-6.0.0.jar:6.0.0]
        at org.springframework.test.context.aot.TestContextAotGenerator.processAheadOfTime(TestContextAotGenerator.java:235) ~[spring-test-6.0.0.jar:6.0.0]
        ... 9 common frames omitted

I think this is related to https://github.com/spring-projects/spring-boot/issues/32907

Interestingly this doesn't let the build fail.