Does this updated path work?
string SDKROOT = Utils.RunLocalProcessAndReturnStdOut("/usr/bin/xcrun", "--sdk macosx --show-sdk-path");
PublicAdditionalLibraries.Add(SDKROOT + "/System/Library/PrivateFrameworks/MultitouchSupport.framework/Versions/Current/MultitouchSupport.tbd");
For me, this results in the following path on Big Sur:
/Library/Developer/CommandLineTools/SDKs/MacOSX.sdk/System/Library/PrivateFrameworks/MultitouchSupport.framework/Versions/Current/MultitouchSupport.tbd
Source: https://github.com/EpicGames/UnrealEngine/commit/1d252ee345cdf6c232b20c3b4bf14f13bb569c9d