Android Plugin 4.0, 4.1 in 2020.2, 2020.3, 2021.1. Earlier versions also affected.

Reported here: https://youtrack.jetbrains.com/issue/IDEA-244008. See also IDEA-198719 and all its duplicates for different scenarios.

Steps

Open freshly installed IDEA version (Android SDK has never been configured in the IDEA before).
Create simple java-gradle project from "command line" template (attached for convenience)
Put any zip file to the project
Try to open it via double-click in IDEA project navigator.

Expected

ZIP file is opened

Actual

Android plugin intercepts the open action, tries to open zip file and fails with the exception

java.lang.IllegalStateException: Cannot locate latest build tools
	at com.android.tools.apk.analyzer.AaptInvoker.getPathToAapt(AaptInvoker.java:103)
	at com.android.tools.idea.projectsystem.gradle.GradleProjectSystem.getPathToAapt(GradleProjectSystem.kt:74)
	at com.android.tools.idea.apk.viewer.ApkViewPanel.<init>(ApkViewPanel.java:133)
	at com.android.tools.idea.apk.viewer.ApkEditor.refreshApk(ApkEditor.java:138)
	at com.android.tools.idea.apk.viewer.ApkEditor.<init>(ApkEditor.java:121)
	at com.android.tools.idea.apk.viewer.ApkEditorProvider.createEditor(ApkEditorProvider.java:47)
	at com.intellij.openapi.fileEditor.impl.FileEditorManagerImpl.openFileImpl4Edt(FileEditorManagerImpl.java:989)
	at com.intellij.openapi.fileEditor.impl.FileEditorManagerImpl.lambda$openFileImpl4$17(FileEditorManagerImpl.java:960)
        ...

Pre-discussed with @Yuriy Solodkyy. On one hand, there is no clean way to identify that Android SDK is not configured (because there are no dependencies android.apkanalyzer>android.core, and introducing them does not look right, so classes IdeSdks and AndroidSdks are not available in the ApkEditorProvider). On the other hand, ApkViewPanel should not even try to invoke ProjectSystemUtil.getProjectSystem(myProject) for non-android project.

It would also be nice if SDK management was moved out of android.core, so other IDEs (like Rider) could use it easily. At JB we have team capacity to implement this.