I experienced the same problem with both Xcode 14 (14A309) and 14.0.1(14A400). When I built with Xcode 13 it got approved. I did not have to downgrade Xcode 14. I could keep both Xcode 13 and 14 on the same machine and just use Xcode 13 when I build for App Store and Xcode 14 during development/TestFlight.

I have the exact same problem. It's also an iPad-only app built with Xcode Version 14.0 (14A309).