MFC140U.dll is the Unicode build of the Microsoft Foundation Class library, part of the Visual C++ 2015-2022 redistributable. Desktop programs built with the MFC framework, common in engineering, CAD, and business tools, need it to start, and "was not found" means that runtime is missing or damaged.
vc_redist.x64.exe and vc_redist.x86.exe. The program that failed might be 32-bit even on a 64-bit PC, and it needs its matching flavour. Restart the PC when done.Check the antivirus quarantine. A quarantined MFC140U.dll looks exactly like a missing one, so restore it from quarantine if it is listed there, then repair the redistributable. Also look inside the failing program's folder for its own copy of MFC140U.dll. If a private copy is older or damaged it overrides the healthy system one, so rename it (add .bak) and relaunch. If only one program fails while others work, that program is damaged, and a clean reinstall is the remaining move.
Will the 2010, 2012, or 2013 redistributable fix it? No. MFC140U.dll belongs to the 2015 generation runtime, now served by the 2015-2022 package. Older packages contain their own numbered MFC files and never contain this one.
Is MFC140U.dll part of Windows? No, it ships with the Visual C++ 2015-2022 redistributable, which many programs install alongside themselves. On a PC where nothing has installed it yet, it legitimately does not exist until the package is run.