Great 
I don't think so. My app compiled with nb189 and Companion 2.64 works fine. My Samsung A13 updated to Android 12 on August 24. The app I compiled prior to MIT's nb190 and Companion 2.64 works FINE on my A13; using the identical code after the 24th no longer works properly. It compiles but it does not run in the background.
I suspect the issue is it does not have a Background permission.
@taifun, are users of Version 2 reporting any issues running on apps compiled using nb190?
A guess is nb190 requires either a Background permission or a simultaneous Coarse and Fine Location declaration (see GPS with Android 12 - #42 by ewpatton ) . I really don't know.
@Samuel_Dutton If you add a Button and the following to the app, does it post on your spreadsheet?
When I add the code it posts with either LSVersion1 or 2 and provides a test checking your script and spreadsheet. However the service never starts in either my Version 1 or 2 app using nb190.
Sorry I cannot provide any additional help. I am going to see if I can find a copy of Companion 2.64 and see if rolling back to it will allow the Version 1 extension to work properly. At the moment, recompiling my Version 1 app does not work but prior apk's work fine.