Even I could not reproduce your problem, I would try to give some directions to check the possible ways. I use VS2022 and oneAPI ifort/ifx, however not in a link, and my VS2022/C++ projects use simple resources without links to windows headers.
To check which (resource) file refers to winres.h. Try to delete this include line.
To check if a correct directory with winres.h is mentioned in the Configuration Properties->Resources->General->"Additional Standard Include Path".
To check if the resulting string of include directories does not exceed 512 symbols.
To google deeper "Resource Compiler Fatal Error RC1015".
Useful link: fatal error RC1015