Given a simple manifest like this:
<manifest
xmlns:android="http://schemas.android.com/apk/res/android"
package="com.example.app"
>
<application
android:name=".App"
android:allowBackup="true"
android:icon="@mipmap/ic_launcher"
android:label="@string/app_name"
android:roundIcon="@mipmap/ic_launcher_round"
android:supportsRtl="true"
android:theme="@style/AppTheme"
/>
</manifest>
If the launcher icons and/or app_name string are in a different module, with no other references to that module, that module will be reported as unused.