`ContentUri' requires Bucket and Key properties to be specified.` when using local deployment

[mateimicu]

CloudFormation Lint Version

cfn-lint 1.38.0

What operating system are you using?

Mac

Describe the bug

I have the following template that uses an if to determine if the layer is used from AWS or using a local path.
This is a quality of life for developers.

I am using docker build docker run --rm -v pwd:/data cfn-lint:latest /data/template.yml

I am getting this error

E0001 Error transforming template: Resource with id [ConnectDependenciesPackageLayeraef2224e3b] is invalid. 'ContentUri' requires Bucket and Key properties to be specified.

I

Expected behavior

Handling the if statement and erroring out

Reproduction template

  ConnectDependenciesPackageLayer:
    Type: AWS::Serverless::LayerVersion
    Properties:
      CompatibleArchitectures:
        - "x86_64"
      CompatibleRuntimes:
        - "python3.12"
      ContentUri: !If
        - samLocalDeploy
        - ".layers/packages/local"
        - Bucket: !Ref ...
          Key: !Sub "....zip"
    Metadata:
      BuildMethod: python3.12
      BuildArchitecture: x86_64

I think this is similar to #2658