Hello,
NCS1.9.1 nRF52840DK, Windows10 X64 VSCode,
peripheral_lbs add dfu OTA
or download the project from here
sdk-nrf/samples/bluetooth/peripheral_lbs at ble_dfu_peripheral_lbs · simon-iversen/sdk-nrf · GitHub

build error fatal error: tinycbor/cbor.h: No such file or directory.

The file of cbor.h is exists.
Best Regards