Hi,
This looks like something specific to your target (e.g. some headers got moved or edited).
The easiest way to fix it would be to delete the cached include directories for that target (via VisualGDB Project Properties or by deleting %LOCALAPPDATA%\VisualGDB\RemoteSourceCache\<hostname>) and rebuilding the MSBuild toolchain profile (VisualGDB Project Properties -> MSBuild -> Regenerate MSBuild Files).
If it doesn’t help, please try locating the %LOCALAPPDATA%\VisualGDB\ToolchainProfiles\<hostname>\com.sysprogs.toolchain.default-gcc-\IntelliSense.props file. It contains the include directories and preprocessor macros used to configure IntelliSense based on various options (e.g. language standard). You can simply add the /usr/include/c++/10/tr1 directory to the AdditionalIncludeDirectories element (or even make it conditional on CPPLanguageStandard, similar to PreprocessorDefinitions). Editing the file and reopening the solution will make the directory visible to IntelliSense without affecting the build.