Default MSBuild Properties

msbuild-defaults.xml

<AndroidTargetsPath>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\Microsoft\MDD\Android\V150\</AndroidTargetsPath>
<AspNetConfiguration>Debug</AspNetConfiguration>
<CurrentSolutionConfigurationContents>
<FrameworkSDKRoot>C:\Program Files (x86)\Microsoft SDKs\Windows\v10.0A\</FrameworkSDKRoot>
<GetReferenceNearestTargetFrameworkTaskSupportsTargetPlatformParameter>true</GetReferenceNearestTargetFrameworkTaskSupportsTargetPlatformParameter>
<HideWarningsAndErrors>false</HideWarningsAndErrors>
<IsRestoreTargetsFileLoaded>true</IsRestoreTargetsFileLoaded>
<MSBuildAllProjects>X:\msbuild-test\msbuild.vs2022.sln.metaproj</MSBuildAllProjects>
<MSBuildExtensionsPath32>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild</MSBuildExtensionsPath32>
<MSBuildExtensionsPath>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild</MSBuildExtensionsPath>
<MSBuildFileVersion>17.6.3.22601</MSBuildFileVersion>
<MSBuildFrameworkToolsPath32>C:\WINDOWS\Microsoft.NET\Framework\v4.0.30319\</MSBuildFrameworkToolsPath32>
<MSBuildFrameworkToolsPath64>C:\WINDOWS\Microsoft.NET\Framework64\v4.0.30319\</MSBuildFrameworkToolsPath64>
<MSBuildFrameworkToolsPath>C:\WINDOWS\Microsoft.NET\Framework\v4.0.30319\</MSBuildFrameworkToolsPath>
<MSBuildFrameworkToolsPathArm64>C:\WINDOWS\Microsoft.NET\FrameworkArm64\v4.0.30319\</MSBuildFrameworkToolsPathArm64>
<MSBuildFrameworkToolsRoot>C:\WINDOWS\Microsoft.NET\Framework\</MSBuildFrameworkToolsRoot>
<MSBuildRuntimeVersion>4.0.30319</MSBuildRuntimeVersion>
<MSBuildSDKsPath>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\Sdks</MSBuildSDKsPath>
<MSBuildSemanticVersion>17.6.3+07e294721</MSBuildSemanticVersion>
<MSBuildToolsPath32>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\Current\Bin</MSBuildToolsPath32>
<MSBuildToolsPath64>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\Current\Bin\amd64</MSBuildToolsPath64>
<MSBuildToolsRoot>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild</MSBuildToolsRoot>
<NuGetInteractive />
<NuGetRestoreTargets>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\..\Common7\IDE\CommonExtensions\Microsoft\NuGet\NuGet.targets</NuGetRestoreTargets>
<PackageDownloadSupported>true</PackageDownloadSupported>
<RestoreBuildInParallel>true</RestoreBuildInParallel>
<RestoreContinueOnError>WarnAndContinue</RestoreContinueOnError>
<RestoreRecursive>true</RestoreRecursive>
<RestoreTaskAssemblyFile>NuGet.Build.Tasks.dll</RestoreTaskAssemblyFile>
<RestoreUseSkipNonexistentTargets>true</RestoreUseSkipNonexistentTargets>
<RoslynTargetsPath>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\Current\Bin\Roslyn</RoslynTargetsPath>
<SDK35ToolsPath />
<SDK40ToolsPath>C:\Program Files (x86)\Microsoft SDKs\Windows\v10.0A\bin\NETFX 4.8.1 Tools\</SDK40ToolsPath>
<SolutionDir>X:\msbuild-test\</SolutionDir>
<SolutionExt>.sln</SolutionExt>
<SolutionFileName>msbuild.vs2022.sln</SolutionFileName>
<SolutionName>msbuild.vs2022</SolutionName>
<SolutionPath>X:\msbuild-test\msbuild.vs2022.sln</SolutionPath>
<TargetFrameworkVersion>v4.0</TargetFrameworkVersion>
<VCTargetsPath10>C:\Program Files (x86)\MSBuild\Microsoft.Cpp\v4.0\</VCTargetsPath10>
<VCTargetsPath11>C:\Program Files (x86)\MSBuild\Microsoft.Cpp\v4.0\V110\</VCTargetsPath11>
<VCTargetsPath12>C:\Program Files (x86)\MSBuild\Microsoft.Cpp\v4.0\V120\</VCTargetsPath12>
<VCTargetsPath14>C:\Program Files (x86)\MSBuild\Microsoft.Cpp\v4.0\V140\</VCTargetsPath14>
<VCTargetsPath>C:\Program Files\Microsoft Visual Studio\2022\Enterprise\MSBuild\Microsoft\VC\v170\</VCTargetsPath>
<ValidateRuntimeIdentifierCompatibility>false</ValidateRuntimeIdentifierCompatibility>
<VsInstallRoot>C:\Program Files\Microsoft Visual Studio\2022\Enterprise</VsInstallRoot>

The matching MSBuild.exe.config seems to define the basic ones, unless overridden on the command line.