Change default TargetFramework from net472 to netstandard2.1 for non-…

[gauravyug]

…NetCoreBuild projects

Description

Updates the default TargetFramework in Sdk.props from net472 / .NETFramework to netstandard2.1 / .NETStandard for projects where NetCoreBuild is false (Visual Studio / non-CLI builds). This makes netstandard2.1 the baseline, while still allowing users to opt into net472 for SQLCLR assembly scenarios.

In addition, go through the checklist below and check each item as you validate it is either handled or not applicable to this change.

Code Changes

• Unit tests are added, if possible
• Existing tests are passing
• New or updated code follows the guidelines here
• Ensure .dacpac from changes to Microsoft.Build.Sql build process MUST be backwards compatible with older versions of SqlPackage
• Use proper logging for MSBuild tasks

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[ErikEJ]

How does the user "opt in" - and what if she chooses net48 ?

[gauravyug]

Valid concern, thanks for catching this.
With this fix user opts in by setting in their .sqlproj.
Updated the implementation — instead of hardcoding net472, we now clear the stale TFV/TFM defaults whenever the user overrides TargetFramework, and let Microsoft.NET.Sdk's TargetFrameworkInference handle the resolution. This works for net472, net48, or any other valid TFM.