"Cannot load underlying module for WinSDK"

There is a follow up step that needs to be performed manually after installation to make the Windows SDK accessible to swift.

You need to install the module maps into the Visual Studio installation. Because this modifies the Visual Studio installation, you need to run the following from an elevated ("Administrator") Native x64 Developer command prompt.

set SDKROOT=%SystemDrive%\Library\Developer\Platforms\Windows.platform\Developer\SDKs\Windows.sdk
copy "%SDKROOT%\usr\share\ucrt.modulemap" "%UniversalCRTSdkDir%\Include\%UCRTVersion%\ucrt\module.modulemap"
copy "%SDKROOT%\usr\share\visualc.modulemap" "%VCToolsInstallDir%\include\module.modulemap"
copy "%SDKROOT%\usr\share\visualc.apinotes" "%VCToolsInstallDir%\include\visualc.apinotes"
copy "%SDKROOT%\usr\share\winsdk.modulemap" "%UniversalCRTSdkDir%\Include\%UCRTVersion%\um\module.modulemap"