Cannot open input file 'ucrt.lib' with Win-SDK 10.0.26100.0 building for UWP

Steps to reproduce:

1. Install Windows SDK 10.0.26100 

2. Create a Unity project with UWP platform extension

3. Install Burst into the project from Package Manager

4. Attempt to build for UWP , Observe Error

Actual results: 
Build Fails with the following error. Editor logs also attached to this ticket: 

Building Library\Bee\artifacts\UWPPlayerBuildProgram\AsyncPluginsFromLinker failed with output:
UnityEditor.Build.BuildFailedException: Burst compiler (1.8.16) failed runningstdout:
Starting 1 library requests
Info: LINK : fatal error LNK1181: cannot open input file 'ucrt.lib'Error: Burst internal compiler error: Burst.Compiler.IL.Aot.AotLinkerException: Non 0 exit code | The native link step failed. Check previous exception in the log - linker command line : "C:\Program Files\Microsoft Visual Studio\2022\Professional\VC\Tools\MSVC\14.40.33807\bin\Hostx64\arm\link.exe "@C:\\Users\\jackgriffiths\\AppData\\Local\\Temp\\tmpFAC3.tmp""LINK : fatal error LNK1181: cannot open input file 'ucrt.lib'
 

Expected results: 

Build Succeeds - as it does with older versions of the Windows SDK

Reproducible with versions:
Windows SDK : 10.0.26100.0
Editor Versions : 2021.3.40f1 (Package version 1.8.16) , 2022.3.37f1 (Package version 1.8.16) & 6000.0.11f1 (Package version 1.8.16) 

Not reproducible with versions:
Windows SDK : 10.0.22621.0

Tested on (OS): Windows Machine (Only applicable as this is Windows SDK)

Notes:

• Arose from Forum thread :
  https://forum.unity.com/threads/info-link-fatal-error-lnk1181-cannot-open-input-file-ucrt-lib-hololens-2-build-issue.1604853/#post-9933150