As listed with AudioPlaybackCapture API here to prevent capture of audio by third party apps and system apps we should

set the capture policy to ALLOW_CAPTURE_BY_NONE.

but system app was able to record audio.

Update 1

tried add android:allowAudioPlaybackCaputure="false" but did not solve problem

Update 2

tried change audio attributes

   com.google.android.exoplayer2.audio.AudioAttributes.Builder()
                .setAllowedCapturePolicy(ALLOW_CAPTURE_BY_NONE)
                .setUsage(USAGE_VOICE_COMMUNICATION)
                .build().also {
                    videoController.player?.audioComponent?.setAudioAttributes(it, true)
                }

but did not solve problem