Yes, I ran into the same issue. Fix is up at #2380 Apologies for the breakage!
how to solve gradle sync failed after 'Add basic Android instrumented and unit tests'
Hello

I got gradle sync fail with 'Add basic Android instrumented and unit tests'(#2360).

> This version of the Android Support plugin for IntelliJ IDEA (or Android Studio) cannot open this project, please retry with version 4.2 or newer.

I think that it is caused with below.

build.gradle
> classpath 'com.android.tools.build:gradle:4.2.1' 

the downgrading of gradle version is needed but I'm not sure it is proper...
> classpath 'com.android.tools.build:gradle:4.1.2'

Regards
build.gradle
build.gradle
diff --git a/build.gradle b/build.gradle
index 0587470df7..eb7bed5197 100644
--- a/build.gradle
+++ b/build.gradle
@@ -14,7 +14,7 @@ buildscript {
         classpath 'org.shipkit:shipkit-auto-version:1.1.19'
 
         classpath 'com.google.googlejavaformat:google-java-format:1.10.0'
-        classpath 'com.android.tools.build:gradle:4.2.1'
+        classpath 'com.android.tools.build:gradle:4.0.2'
         classpath "org.jetbrains.kotlin:kotlin-gradle-plugin:1.5.21"
     }
 }
