After reaching the Cloud Build team, I’ve got the next answer to your concern:
Following the steps in the Verify installation section in the documentation, using the following cloudbuild.yaml:
steps:
- name: 'gcr.io/cloud-builders/kubectl'
entrypoint: 'gke-gcloud-auth-plugin'
args: ['--version']
You get the following output:
FETCHSOURCE
BUILD
Already have image (with digest): gcr.io/cloud-builders/kubectl
Kubernetes v1.24.0-alpha+f42d1572e39979f6f7de03bd163f8ec04bc7950d
PUSH
DONE
Therefore, it can be assured that kubectl should continue to function with GKE clusters for GKE 1.26+
Note that the Cloud Build kubectl page mentions the following images as alternatives for kubectl:
google/cloud-sdk
These images are confirmed to have the required auth plugin.
Note that this group was migrated to the Google Cloud Community Forums and is not accepting new messages.
Below, you can find the link of the Google Cloud Community Forums for Cloud Build:
https://www.googlecloudcommunity.com/gc/forums/filteredbylabelpage/board-id/cloud-developer-tools/label-name/Cloud%2520Build