Upgrade to macOS 12.3.1, Xcode 13.3.1, ... none work (it did solved for iPad cannot compile to issue but not iPhone).
I unpair the watch it worked. Hence, but I tried flight mode of watch ...
Finally I switch off the bluetooth of the phone (as I found out it still connect to the watch even if the watch is on flight mode and there is no bluetooth connection). It finally compile the sample program!
Anyway, still got this cannot start remote debugging service issue (which mean it cannot start the program at least, unlike the iPad).
Very frustrating, especially I am not even developing for the watch !!