CMAKE_INSTALL_UCRT_LIBRARIES should be aware of CMAKE_INSTALL_DEBUG_LIBRARIES_ONLY and CMAKE_INSTALL_DEBUG_LIBRARIES
To achieve this I suggest to make the following change to InstallRequiredSystemLibraries.cmake:
if(CMAKE_INSTALL_UCRT_LIBRARIES AND NOT v VERSION_LESS 14)
# Find the Windows Kits directory.
get_filename_component(windows_kits_dir
"[HKEY_LOCAL_MACHINE\\SOFTWARE\\Microsoft\\Windows Kits\\Installed Roots;KitsRoot10]" ABSOLUTE)
set(programfilesx86 "ProgramFiles(x86)")
find_path(WINDOWS_KITS_DIR NAMES Redist/ucrt/DLLs/${CMAKE_MSVC_ARCH}/ucrtbase.dll
PATHS
"${windows_kits_dir}"
"$ENV{ProgramFiles}/Windows Kits/10"
"$ENV{${programfilesx86}}/Windows Kits/10"
)
mark_as_advanced(WINDOWS_KITS_DIR)
# Glob the list of UCRT DLLs.
if(NOT CMAKE_INSTALL_DEBUG_LIBRARIES_ONLY)
file(GLOB __ucrt_dlls "${WINDOWS_KITS_DIR}/Redist/ucrt/DLLs/${CMAKE_MSVC_ARCH}/*.dll")
list(APPEND __install__libs ${__ucrt_dlls})
endif()
if(CMAKE_INSTALL_DEBUG_LIBRARIES)
file(GLOB __ucrt_dlls "${WINDOWS_KITS_DIR}/bin/${CMAKE_MSVC_ARCH}/ucrt/*.dll")
list(APPEND __install__libs ${__ucrt_dlls})
endif()
endif()