VS Ide and dotnet command line different behaviour on <EnableDefaultCompileItems>false</EnableDefaultCompileItems>

### Describe the bug
Compilation ok with Vs 2022.
dotnet publish ko for the same project

### To Reproduce
Project in VB
```xml

net481;net9.0-windows
false
............

```

Compile in VS Ide all works fine.
Publish with "dotnet publish myProject.vbproj" commandline returns the error in EXception section. It is like dotnet ignores the presence of `false`.

### Exceptions (if any)
(translated from italian):
error NETSDK1022: Duplicate 'Compile' items have been included. By default, the .NET SDK automatically includes 'Compile' items from the project directory. You can remove these items from the project file or set the 'EnableDefaultCompileItems' property to 'false' if you want to include them explicitly in the project file. For more information, see https://aka.ms/sdkimplicititems.
The duplicate items are: 'MySource.vb'

### Further technical details
-dotnet --info
.NET SDK:
Version: 9.0.302
Commit: bb2550b9af
Workload version: 9.0.300-manifests.183aaee6
MSBuild version: 17.14.13+65391c53b

Ambiente di runtime:
OS Name: Windows
OS Version: 10.0.26100
OS Platform: Windows
RID: win-x64
Base Path: C:\Program Files\dotnet\sdk\9.0.302\

Carichi di lavoro .NET installati:
Non sono presenti carichi di lavoro installati da visualizzare.
Configurato per l'uso loose manifests durante l'installazione di nuovi manifesti.

Host:
Version: 9.0.7
Architecture: x64
Commit: 3c298d9f00

.NET SDKs installed:
3.1.426 [C:\Program Files\dotnet\sdk]
5.0.303 [C:\Program Files\dotnet\sdk]
5.0.408 [C:\Program Files\dotnet\sdk]
8.0.412 [C:\Program Files\dotnet\sdk]
9.0.302 [C:\Program Files\dotnet\sdk]

.NET runtimes installed:
Microsoft.AspNetCore.All 2.1.30 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.All]
Microsoft.AspNetCore.App 2.1.30 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 3.1.19 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 3.1.32 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 5.0.9 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 5.0.10 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 5.0.17 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 6.0.36 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 7.0.20 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 8.0.18 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.AspNetCore.App 9.0.7 [C:\Program Files\dotnet\shared\Microsoft.AspNetCore.App]
Microsoft.NETCore.App 2.1.30 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 3.1.19 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 3.1.32 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 5.0.9 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 5.0.10 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 5.0.17 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 6.0.36 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 7.0.20 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 8.0.18 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.NETCore.App 9.0.7 [C:\Program Files\dotnet\shared\Microsoft.NETCore.App]
Microsoft.WindowsDesktop.App 3.1.19 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 3.1.32 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 5.0.9 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 5.0.10 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 5.0.17 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 6.0.36 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 7.0.20 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 8.0.18 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]
Microsoft.WindowsDesktop.App 9.0.7 [C:\Program Files\dotnet\shared\Microsoft.WindowsDesktop.App]

Other architectures found:
arm64 [C:\Program Files\dotnet]
registered at [HKLM\SOFTWARE\dotnet\Setup\InstalledVersions\arm64\InstallLocation]
x86 [C:\Program Files (x86)\dotnet]
registered at [HKLM\SOFTWARE\dotnet\Setup\InstalledVersions\x86\InstallLocation]

Environment variables:
Not set

global.json file:
Not found

Learn more:
https://aka.ms/dotnet/info

Download .NET:
https://aka.ms/dotnet/download
- The IDE (VS / VS Code/ VS4Mac) you're running on, and its version
Microsoft Visual Studio Professional 2022 (64 bit) - Current
Versione 17.14.8