UWP build fails with "Info: LINK : fatal error LNK1181: cannot open input file 'ucrt.lib'" when using Windows SDK 10.0.26100 together with Burst

How to reproduce:
1. Open the attached project "CleanUWP.zip"
2. Build the project for UWP with "Target SDK version" set to 10.0.26100

Expected results: Build is successful
Actual results: Build fails with "Info: LINK : fatal error LNK1181: cannot open input file 'ucrt.lib'"

Reproducible with: 2021.3.43f1, 2022.3.45f1, 6000.0.18f1

Reproducible on: Windows 10 22H2
Not reproducible on: No other environment tested

Notes:

• Reproducible with a fresh project
• Reproducible with Burst 1.7.0, 1.8.17
• Not reproducible with Windows Standalone