I’d check and see if you need to install any Windows SDK. I had saw this issue before and the user didn’t have any of the Windows SDK options checked in the VS installer.
Maybe it helps someone: I think MSB3073 errors most often are caused by *.cs files.
In my case it helped to
create a new clean project
basically copy over this *.cs file and modify every part that is the project name (filename + references inside the file) ../<ProjectName>/Source/<ProjectName>.Target.cs
maybe do the same to: ../<ProjectName>/Source/<ProjectName>/<ProjectName>.Build.cs
If you write a plugin there is another *.cs file here: ../<ProjectName>\Plugins\<PluginName>\Source\<PluginName>\<PluginName>.Build.cs
My situation was that I migrated to a new engine version with my project, in which I’m writing my plugin.