Running the installer ODBC-SDK-3.52.16-macOS11.dmg (on macOS 12.7 Intel) creates header files in /Library/Frameworks/iODBC.framework/Versions/3.52/Headers/.
The installed headers, e.g. sql.h contain include statements like:
#include <iODBC/sqltypes.h>
This will not work, since there is no iODBC directory.
The effect is that it is not possible to compile against the installed header files, making the macOS installer unusable.
Since the including files and the files they attempt to include are all in the same directory, one possible fix is to replace any occurrence of #include <iODBC/some_file.h> with #include "some_file.h", i.e. without "system-brackets" and without referring to the missing directory iODBC.
This is an old bug, and has been reported before.