I found a way to replace the <queries> tag.

[TCXYao]

I modified the manifest file in NativeShare.aar.
As shown below

<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns:android="http://schemas.android.com/apk/res/android" package="com.yasirkula.unity">
	<application>
		<activity android:name=".NativeShareCustomShareDialogActivity" android:theme="@style/Theme.NativeShareTransparent" android:exported="true">
		    <intent-filter>
		        <action android:name="android.intent.action.SEND" />
			<data android:mimeType="*/*" />
		    </intent-filter>
		    <intent-filter>
		        <action android:name="android.intent.action.SEND_MULTIPLE" />
			<data android:mimeType="*/*" />
		    </intent-filter>
		</activity>
		<receiver android:name=".NativeShareBroadcastListener" android:exported="false" />
		<provider
		  android:name="com.yasirkula.unity.NativeShareContentProvider"
		  android:authorities="${applicationId}.NativeShareContentProvider"
		  android:exported="false"
		  android:grantUriPermissions="true" />
	</application>
	<uses-sdk android:targetSdkVersion="4" />
	<uses-permission android:name="android.permission.QUERY_ALL_PACKAGES"/>
</manifest>

I replaced the <queries> and <intent> tags with <intent-filter>.
I also added QUERY_ALL_PACKAGES permission.
This works well on Unity 2019.4.39f1.
It met my needs, but I don't know if that would have some bad consequences.

[yasirkula]

It can have bad consequences because QUERY_ALL_PACKAGES permission requires special permission on Google Play: https://support.google.com/googleplay/android-developer/answer/10158779?hl=en

[TCXYao]

Thanks for your reply.
I have tried update Gradle, but for some reason, it caused apk build fail.
It seems the best way for me is to upgrade Unity to a version that supports the new Gradle version.

[yasirkula]

If the APK build issue can't be resolved, then that seems to be the only option if you wish to continue using NativeShare with queries tag.