Hello @TEJAS KACHHIA (EXTERNAL) ,
Welcome to Microsoft Q&A forum.
Perhaps some components/SDKs are missing. Please open VS Installer > Modify > Individual components > choose to install Windows 10/11 SDK. After installing the Windows SDK, open VS and your project, click Project > Retarget solution > in "Review Solution Actions" window, select the corresponding Windows SDK version > click OK.
Since we cannot confirm the specific source files which cannot be opened on your side, you may check if there’s any other components that you need to install from VS Installer > Modify > Individual components.
Here's a similar thread: Visual Studio 2022 "Cannot open source file" issue for you to refer to.
Sincerely,
Tianyu
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