I often have this problem even when I build a new C++ project and try to build a release file.
I use Visual studio 2008. One thing that may cause this problem is my code
It it's not a permissions or actual file access problem (AV)...
You can add a flag to make the compiler check the validity of the manifest.
This validation will fix the problem so you'll never have to rebuild it again.
This is very important for anyone who's running an actual Build-Machine or automatic buildscript where you don't want to manually interfere:
Add this flag:
Project properties -> Configuration Properties -> Manifest Tool -> Command Line -> Additional options:
/validate_manifest