Same problem on a Windows 10, Platformio running inside Atom (all fresh installs). The platformio.ini file reads
[env:upstream_develop]
platform = GitHub - platformio/platform-espressif32: Espressif 32: development platform for PlatformIO
board = fm-devkit
framework = espidf
Strangely enough it finds the includes for “nvs.h”, “nvs_flash.h”, “esp_log.h” and “freertos/FreeRTOS.h” but not any of the Bluetooth includes (e.g. “esp_bt.h”, “esp_gap_ble_api.h” etc.
Susan