I had this problem too when updating VS 2022 to 17.14.24 on Win 10
The VS update worked but the installation of SDK 10.0.26100 during the VS update failed. In windows programs+features control panel I could see a corrupted installation of SDK 10.0.26100.715 with ~800MB size (normal size is 3.6GB). Building projects in VS only returned the error that 10.0.26100.0 cannot be found.
I uninstalled 10.0.26100.715 from windows control panel, downloaded the windows sdk installer for 10.0.26100.7705 from https://learn.microsoft.com/en-us/windows/apps/windows-sdk/downloads and installed that. This installation worked correctly, it seems the installation bug has been fixed in that version. After installation, building projects in VS was possible again.