This is a bug on Visual Studio 2022 corrected in v17.14.0 Preview 2.
This occurs because path to VB project contains a special character.
In my case it is a @ !
Below can you find my ticket on Microsoft Developer Community and another ticket where the problem is found and solved.
https://developercommunity.visualstudio.com/t/resx-missing-VS2022-net-9/10860436