Repro code

.gitattributes

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+# Auto detect text files and perform LF normalization
+* text=auto

.github/dependabot.yml

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+version: 2
+updates:
+- package-ecosystem: nuget
+  directory: "/"
+  schedule:
+    interval: daily
+  open-pull-requests-limit: 1000

.gitignore

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+/assets
+/binaries
+/deploy
+/nugets
+build32
+*.vshost.*
+.nu
+_UpgradeReport.*
+*.cache
+Thumbs.db
+*~
+*.swp
+results
+CommonAssemblyInfo.cs
+lib/sqlite/System.Data.SQLite.dll
+*.orig
+*.zip
+Samples/DataBus/storage
+packages
+PrecompiledWeb
+tempstorage
+.learningtransport
+core-only
+Release
+Artifacts
+LogFiles
+csx
+*.ncrunchproject
+*.ncrunchsolution
+_NCrunch_NServiceBus/*
+logs
+run-git.cmd
+src/Chocolatey/Build/*
+
+installer/[F|f]iles
+installer/[C|c]ustom[A|a]ctions
+installer/ServiceControl-cache
+
+# Created by https://www.gitignore.io
+
+### VisualStudio ###
+## Ignore Visual Studio temporary files, build results, and
+## files generated by popular Visual Studio add-ons.
+
+# User-specific files
+*.suo
+*.user
+*.json.lock
+*.nuget.targets
+*.lock.json
+*.userosscache
+*.sln.docstates
+.vs/
+local.settings.json
+
+# mac temp file ignore
+.DS_Store
+
+# Build results
+[Dd]ebug/
+[Dd]ebugPublic/
+[Rr]elease/
+[Rr]eleases/
+x64/
+x86/
+build/
+bld/
+[Bb]in/
+[Oo]bj/
+
+# Roslyn cache directories
+*.ide/
+
+# MSTest test Results
+[Tt]est[Rr]esult*/
+[Bb]uild[Ll]og.*
+
+#NUNIT
+*.VisualState.xml
+TestResult.xml
+
+# NCrunch
+_NCrunch_*
+.*crunch*.local.xml
+
+# ReSharper is a .NET coding add-in
+_ReSharper*/
+*.[Rr]e[Ss]harper
+*.DotSettings
+*.DotSettings.user
+
+src/scaffolding.config
+
+# Approval tests temp file
+*.received.*
+
+# JetBrains Rider
+.idea/
+*.sln.iml
+
+# Visual Studio Code
+.vscode

Class1.cs

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+namespace FrameworkLimitedDependencySample
+{
+    public class Class1
+    {
+
+    }
+}

FrameworkLimitedDependencySample.csproj

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+<Project Sdk="Microsoft.NET.Sdk">
+
+  <PropertyGroup>
+	<!-- Can't be upgraded past net6.0 to support PowerShell 7.2 LTS -->
+    <TargetFramework>net6.0-windows</TargetFramework>
+  </PropertyGroup>
+
+  <ItemGroup>
+	<PackageReference Include="System.Management.Automation" Version="7.2.21" />
+  </ItemGroup>
+
+</Project>

FrameworkLimitedDependencySample.sln

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+
+Microsoft Visual Studio Solution File, Format Version 12.00
+# Visual Studio Version 17
+VisualStudioVersion = 17.10.35122.118
+MinimumVisualStudioVersion = 10.0.40219.1
+Project("{FAE04EC0-301F-11D3-BF4B-00C04F79EFBC}") = "FrameworkLimitedDependencySample", "FrameworkLimitedDependencySample.csproj", "{1FDF6D16-DD49-4961-80CE-601E8923934B}"
+EndProject
+Global
+	GlobalSection(SolutionConfigurationPlatforms) = preSolution
+		Debug|Any CPU = Debug|Any CPU
+		Release|Any CPU = Release|Any CPU
+	EndGlobalSection
+	GlobalSection(ProjectConfigurationPlatforms) = postSolution
+		{1FDF6D16-DD49-4961-80CE-601E8923934B}.Debug|Any CPU.ActiveCfg = Debug|Any CPU
+		{1FDF6D16-DD49-4961-80CE-601E8923934B}.Debug|Any CPU.Build.0 = Debug|Any CPU
+		{1FDF6D16-DD49-4961-80CE-601E8923934B}.Release|Any CPU.ActiveCfg = Release|Any CPU
+		{1FDF6D16-DD49-4961-80CE-601E8923934B}.Release|Any CPU.Build.0 = Release|Any CPU
+	EndGlobalSection
+	GlobalSection(SolutionProperties) = preSolution
+		HideSolutionNode = FALSE
+	EndGlobalSection
+	GlobalSection(ExtensibilityGlobals) = postSolution
+		SolutionGuid = {57AAA708-6B71-42A2-9009-EA052B7832C6}
+	EndGlobalSection
+EndGlobal