x86 (32-bit): Necessary for legacy system support or when your app must interface with older 32-bit third-party DLLs. Cross-Compilation

However, if you are starting a today, you should generally use v143 (VS 2022). You should stick to v142 only if:

"C:\Program Files (x86)\Microsoft Visual Studio\2019\BuildTools\VC\Auxiliary\Build\vcvarsall.bat" x64 msbuild MySolution.sln /p:PlatformToolset=v142 /p:Configuration=Release /p:Platform=x64

Msvc V142 - Vs 2019 C X64/x86 Build Tools Guide

x86 (32-bit): Necessary for legacy system support or when your app must interface with older 32-bit third-party DLLs. Cross-Compilation

However, if you are starting a today, you should generally use v143 (VS 2022). You should stick to v142 only if:

"C:\Program Files (x86)\Microsoft Visual Studio\2019\BuildTools\VC\Auxiliary\Build\vcvarsall.bat" x64 msbuild MySolution.sln /p:PlatformToolset=v142 /p:Configuration=Release /p:Platform=x64