I have the same issue.
You can't just remove the key com.apple.developer.healthkit.access because then the general entitlement for HealthKit will also disappear from Signing & Capabilities.
I have also submitted multiple tickets to Apple since I've hit this brick wall.
Perhaps enabling "clinical health records" may bypass the error, but Apple says if you include this entitlement but don't use clinical data, then you will be rejected.
Also, Xcode creates and populates this file, so manually editing this file should not be necessary.
Apple developers, please fix this ASAP
Doogles1
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