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Microsoft Resource File To COFF Object Conversion Utility etc
After spending half a day searching for a solution and many try and error hacks i found nothing helping.

Until i installed the DRM free Version provided by the humble bundle.
This version just works, but whats really interesting is that the steam version still fails to start due to this error.
So it seems it is somehow steam related and has nothing to do with the installed vc++ or .net redistributions.

For anyone searching for a solution to this problem with another game, sorry if i got your hopes up, i have no real solution for this problem ... and i start to get convinced there is none (which you can do yourself like reinstalling ♥♥♥♥ and sfc scans and so on)