[SOLVED]
I would suggest to update the github installation steps for windows systems.
Started with a fresh Visual Studio Community 2022 intallation.
Proceded with the package installation and downloaded "Universal Windows Platform development" & "Desktop development with C++"
Proceded to run with Visual Studio Community 2022 the file "rAthena.sln", then in the solution configuration, I changed Debug to Release and x64 to Win32.
Finally, I went to the solution explorer and right clicked on "rAthena solution", to then choose the Compile solution.
shohen's post in [Error] error MSB8036: The Windows SDK version 10.0 was not found. was marked as the answer