I had a similar problem with a project with D12.1.

Error:

Unable to load project MyProj.dproj The required attribute "Include" is missing for element . c:\Users\MyUser\AppData\Roaming\Embardadero\BDS\23.0\iPhoneOS17.0.sdk

Solved by deleting the iOS 17.0 SDK and importing again from the Mac ( >Tools>Options>Deployment>SDK Manager with the PAServer running )