2022.3.10, alembic 2.3.4, tested both standard and URP and the latest LTS and with older versions of alembic importer (but mainly in URP and on .3.10 and 2.3.4 importer)
At first when just creating a hair object in blender 3.6 with their new hair system and exporting as alembic it would straight up crash the editor when I imported it. If it didn’t crash it would just show a missing script error saying it couldn’t load the asset.
So I switched to blender 4.0, got rid of any hair plugins (was using BGEN grooming addon), created vanilla hair asset, imported alembic, still no curves being read (both fluffy asset and preview unity demo team hair system).
I swear I tried everything on planet earth, in a fit of rage I converted the hair asset to a mesh, then back into a curve in blender 4.0.
Now it is working in Unity.
For the poor soul who might stumble on this one day, I grant thee my gift of knowledge, I banged the two rocks together and found the flint. You may now create the fire. Go forth into the world my child.