I have a working setup in IDF5.1 with ESP-PROG which can upload and debug the code on ESP32. 

The COM+0 is using winusb driver and COM+1 standard VCOM driver for software flashing with esptool.

In VS2022 and visualmicro I am using Esptool for uploading and that works, but starting the openocd fails -- it cannot start gdb.

The output is

Starting:  -d2 -l N-VS.ino_DebugOpenOCD.log}" -s s/" -f s/interface/ftdi/minimodule-lowcost.cfg" -c "set ESP32_RTOS none" -f s/board/esp-wroom-32.cfg" -c "init; reset halt"
Starting: c\esp-2021r2-patch5-8.4.0/bin\xtensa-esp32-elf-gdb.exe" --interpreter=mi -ex "set remote hardware-watchpoint-limit 2" -ex "mon reset halt" -ex "flushregs" -ex "thb app_main" -ex "c"
exited with code 1 (0x1).

The VS2022 dialog shows "Unable to start debugging. GDB exited unexpectedly..."

The OpenOCD log shows following

none
adapter speed: 2000 kHz
Info : Configured 2 cores
esp32 interrupt mask on
Error: libusb_open() failed with LIBUSB_ERROR_NOT_SUPPORTED
Info : clock speed 2000 kHz
Info : JTAG tap: esp32.cpu0 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : JTAG tap: esp32.cpu1 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : esp32: Debug controller 0 was reset (pwrstat=0x5F, after clear 0x0F).
Info : esp32: Core 0 was reset (pwrstat=0x5F, after clear 0x0F).
Info : esp32: Debug controller 1 was reset (pwrstat=0x5F, after clear 0x0F).
Info : esp32: Core 1 was reset (pwrstat=0x5F, after clear 0x0F).
Info : Listening on port 3333 for gdb connections
Info : JTAG tap: esp32.cpu0 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : JTAG tap: esp32.cpu1 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : Target halted. PRO_CPU: PC=0x4016CA9A (active)    APP_CPU: PC=0x4016CA9A 
Error: cpu0: xtensa_write_memory (line 802): DSR (FFFFFFFF) indicates target still busy!
Error: cpu0: xtensa_write_memory (line 802): DSR (FFFFFFFF) indicates DIR instruction generated an exception!
Error: cpu0: xtensa_write_memory (line 802): DSR (FFFFFFFF) indicates DIR instruction generated an overrun!
Warn : esp32: Failed writing 4 bytes at address 0x3ff48000, data - 00, 20, 49, 9c, 4c, 00, 00, 00
Error: xtensa_write_uint32_list: error writing to 3ff48000
Warn : esp32_soc_reset xtensa_write_uint32_list (reg_value_pairs_pre) err=-
Warn : Flash driver of esp32.flash does not support free_driver_priv()
Warn : Flash driver of irom does not support free_driver_priv()
Warn : Flash driver of drom does not support free_driver_priv()


The same hardware and HW+SW setup works perfectly in VS with serial debugging.

It seems to me that VM does not start OpenOCD correctly. The config option in IDF is
-s ${openocd_path}/share/openocd/scripts -f interface/ftdi/esp32_devkitj_v1.cfg -f target/esp32.cfg

Looking at output of VS, neither the board, and interface are configured correctly, although the vMicro settings
are correct.

I followed your instructions. The problem still with opening LIBUSB where the libusb-WINUSB driver is attached (vid=0403, pid=6010).

This is the output of the OCD, screenshot of drivers and build logi is in attachment.

none separate
none
Info : auto-selecting first available session transport "jtag". To override use 'transport select <transport>'.
Info : Configured 2 cores
esp32 interrupt mask on
Error: libusb_open() failed with LIBUSB_ERROR_NOT_SUPPORTED
Error: An adapter speed is not selected in the init script. Insert a call to adapter_khz or jtag_rclk to proceed.

Warn : Flash driver of esp32.flash does not support free_driver_priv()
Warn : Flash driver of irom does not support free_driver_priv()
Warn : Flash driver of drom does not support free_driver_priv()

I did that and still does not work. Here is the debug log, which is same as previously:

none separate
adapter speed: 2000 kHz
none
Info : auto-selecting first available session transport "jtag". To override use 'transport select <transport>'.
Info : Configured 2 cores
esp32 interrupt mask on
Error: libusb_open() failed with LIBUSB_ERROR_NOT_SUPPORTED
Info : clock speed 2000 kHz
Info : JTAG tap: esp32.cpu0 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : JTAG tap: esp32.cpu1 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : esp32: Debug controller 0 was reset (pwrstat=0x5F, after clear 0x0F).
Info : esp32: Core 0 was reset (pwrstat=0x5F, after clear 0x0F).
Info : esp32: Debug controller 1 was reset (pwrstat=0x5F, after clear 0x0F).
Info : esp32: Core 1 was reset (pwrstat=0x5F, after clear 0x0F).
Info : Listening on port 3333 for gdb connections
Info : JTAG tap: esp32.cpu0 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : JTAG tap: esp32.cpu1 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
Info : Target halted. PRO_CPU: PC=0x400F1B06 (active)    APP_CPU: PC=0x400F1B06 
Error: cpu0: xtensa_write_memory (line 802): DSR (FFFFFFFF) indicates target still busy!
Error: cpu0: xtensa_write_memory (line 802): DSR (FFFFFFFF) indicates DIR instruction generated an exception!
Error: cpu0: xtensa_write_memory (line 802): DSR (FFFFFFFF) indicates DIR instruction generated an overrun!
Warn : esp32: Failed writing 4 bytes at address 0x3ff48000, data - 00, 20, 49, 9c, 4c, 00, 00, 00
Error: xtensa_write_uint32_list: error writing to 3ff48000
Warn : esp32_soc_reset xtensa_write_uint32_list (reg_value_pairs_pre) err=-4



Warn : Flash driver of esp32.flash does not support free_driver_priv()
Warn : Flash driver of irom does not support free_driver_priv()
Warn : Flash driver of drom does not support free_driver_priv()