Targeting S+ (version 31 and above) requires that an explicit value for android

This solution do not work for all Android Device. For new Android Device with API 33 like Samsung Galaxy S23 Ultra , you need to add android:exported="true" on another location.
For anyone looking to fix this issue on Unreal 4.27.2 what you need to do is modify “Engine\Source\Programs\UnrealBuildTool\Platform\Android\UEDeployAndroid.cs”
Find the line 2757 and append android:exported="true".
After that you need to recompile UnrealBuildtool.exe and replace the old one.
When you recompile it you will have the three new files in , “Engine\Binaries\DotNET”

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