The generators for Visual Studio 10 2010 and above set this variable to the MSBuild.exe command installed with the corresponding Visual Studio version.
This variable is not defined by other generators even if MSBuild.exe is installed on the computer.
The CMAKE_VS_DEVENV_COMMAND is also provided for the non-Express editions of Visual Studio. See also the CMAKE_MAKE_PROGRAM variable.
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https://cmake.org/cmake/help/v3.19/variable/CMAKE_VS_MSBUILD_COMMAND.html