This issue doesn't occur using a project with source code
This issue doesn't occur in a blueprint project if For Distribution is disabled (using a development certificate and provision)
So far this has only been tested on Windows using Remote Build
Repro Rate: 4/4 (2 different source builds)
Use an iOS Distribution Certificate
Use an iOS Distribution mobileprovision attached to an App ID with an explicit (non wildcard) ID
RESULT: Very early build failure "failed to find mobileprovision for UE4Game"
EXPECTED: Package to succeed
There's no existing public thread on this issue, so head over to Questions & Answers just mention UE-71953 in the post.