Hello @Mahdi Hosseini ,
You could try to update your code to:
<None Include="Themes\Generic.xaml" Pack="true" PackagePath="lib\$(TargetFramework)\DevWinUI.Controls\Themes\" />
If the fix above doesn't work, you can use the TargetsForTfmSpecificContentInPackage approach:
<PropertyGroup>
<TargetsForTfmSpecificContentInPackage>$(TargetsForTfmSpecificContentInPackage);PackCustomContent</TargetsForTfmSpecificContentInPackage>
</PropertyGroup>
<Target Name="PackCustomContent">
<ItemGroup>
<TfmSpecificPackageFile Include="Themes\Generic.xaml">
<PackagePath>lib\$(TargetFramework)\DevWinUI.Controls\Themes\</PackagePath>
</TfmSpecificPackageFile>
</ItemGroup>
</Target>
I hope this helps, and happy holidays.