It worked properly if the Umbraco files are on disk before a build
but when the files are not there yet or a dotnet clean is done first the
files are not compiled. This is often the case on build servers that start
with a clean working directory for each build.
Using this target we simply ensure the files are included as "Content"
which Razor will scan for .cshtml files in their "ResolveRazorGenerateInputs"
target.