Tried the wrokaround

Author: 0x5bfa

src/Files.App.Controls/Files.App.Controls.csproj

@@ -17,6 +17,7 @@
     </PropertyGroup>
 
     <ItemGroup>
+        <FrameworkReference Condition=" '$(IncludeWindowsSDKRefFrameworkReferences)' == 'true' " Include="Microsoft.Windows.SDK.NET.Ref" IsImplicitlyDefined="true" Pack="false" PrivateAssets="All" />
         <PackageReference Include="CommunityToolkit.WinUI.UI" Version="7.1.2" />
         <PackageReference Include="Microsoft.WindowsAppSDK" Version="1.5.241107002" />
         <PackageReference Include="Microsoft.Windows.SDK.BuildTools" Version="10.0.22621.3233" />

src/Files.App/Files.App.csproj

@@ -67,6 +67,7 @@
     </ItemGroup>
 
     <ItemGroup>
+        <FrameworkReference Condition=" '$(IncludeWindowsSDKRefFrameworkReferences)' == 'true' " Include="Microsoft.Windows.SDK.NET.Ref" IsImplicitlyDefined="true" Pack="false" PrivateAssets="All" />
         <PackageReference Include="ByteSize" Version="2.1.2" />
         <PackageReference Include="CommunityToolkit.Mvvm" Version="8.2.2" />
         <PackageReference Include="DiscUtils.Udf" Version="0.16.13" />