Since April 16, 2026, OneDrive no longer syncs any new .lnk files

My first reply is under review, probably because of links I included, so here is another reply without links.
This is a deliberate change by Microsoft.
It is not a problem with your device or anything you did.
There is a discussion about this on the Microsoft Q&A website titled

"Newly Created .lnk File Types No Longer Syncing to OneDrive".

There is also feedback submitted on the Microsoft Feedback Portal with the same title, which you might wish to upvote.