Exception thrown in jpa query with List parameter after Spring Boot 3 upgrade

I have an account entity:

@Entity
@Data
@Builder
@AllArgsConstructor
@NoArgsConstructor
public class Account {
    @Id
    @GeneratedValue
    @JsonIgnore
    private Long id;
    private String accountName;
    private String supplierName;
    private String customerName;
    private Double amount;

and an account repository with jpa query that should filter accounts by a list of account names or no filter when the list is null:

@RepositoryRestResource
public interface AccountRestResource extends PagingAndSortingRepository<Account, Long>, CrudRepository<Account, Long> {
    @Query("SELECT DISTINCT account.customerName " +
            "FROM Account account " +
            "WHERE UPPER(account.customerName) LIKE CONCAT('%',UPPER(:filter),'%') " +
            "AND ((:accountNames) IS NULL OR account.accountName IN (:accountNames)) " +
            "ORDER BY account.customerName")
    Page<String> findDistinctCustomerNames(List<String> accountNames, String filter, Pageable page);
}

After upgrading to the latest Spring Boot 3 upgrade this Query fails from time to time with (irregularly... I'd say 1 in 5)
> org.springframework.orm.jpa.JpaSystemException: Unknown wrap conversion requested: java.util.ArrayList to java.lang.String : org.hibernate.type.descriptor.java.StringJavaType (java.lang.String)

Pom contains following dependencies:

	<dependencies>
		<dependency>
			<groupId>org.springframework.boot</groupId>
			<artifactId>spring-boot-starter</artifactId>
		</dependency>
		<dependency>
			<groupId>org.springframework.boot</groupId>
			<artifactId>spring-boot-starter-data-rest</artifactId>
		</dependency>
		<dependency>
			<groupId>org.springframework.boot</groupId>
			<artifactId>spring-boot-starter-data-jpa</artifactId>
		</dependency>

		<dependency>
			<groupId>jakarta.inject</groupId>
			<artifactId>jakarta.inject-api</artifactId>
			<version>2.0.1</version>
		</dependency>
		<dependency>
			<groupId>org.postgresql</groupId>
			<artifactId>postgresql</artifactId>
			<scope>runtime</scope>
		</dependency>
		<dependency>
			<groupId>org.liquibase</groupId>
			<artifactId>liquibase-core</artifactId>
		</dependency>
		<dependency>
			<groupId>org.projectlombok</groupId>
			<artifactId>lombok</artifactId>
		</dependency>

		<!-- Test-->
		<dependency>
			<groupId>org.springframework.boot</groupId>
			<artifactId>spring-boot-starter-test</artifactId>
			<scope>test</scope>
		</dependency>
		<dependency>
			<groupId>com.h2database</groupId>
			<artifactId>h2</artifactId>
			<scope>test</scope>
		</dependency>
	</dependencies>

I don't have problems when the list is NULL but when I try the query with a single item in the list . Reverting to the Spring Boot 2.7.X resolves the issue.

I have a repo with a test to reproduce the error: https://github.com/Jef-VDD/hibernate-demo

You can downgrade H2 to the version 1.4.200

My colleague suggest that we can change this condition from:

AND (COALESCE(:accountNames) IS NULL OR account.accountName IN :accountNames)

to:

AND (:#{null eq #accountNames} is true or account.accountName in :accountNames)

I've tested with Oracle and H2 (Mode Oracle) with Spring Boot 2.7