solved

locals.tf

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+locals {
+  network_interface_names = ["nic1", "nic2", "nic3"]
+  security_rules = [
+    {
+      name                   = "allow-ssh"
+      priority               = 100
+      direction              = "Inbound"
+      access                 = "Allow"
+      protocol               = "Tcp"
+      source_port_range      = "*"
+      destination_port_range = "22"
+    },
+    {
+      name                   = "allow-http"
+      priority               = 200
+      direction              = "Inbound"
+      access                 = "Allow"
+      protocol               = "Tcp"
+      source_port_range      = "*"
+      destination_port_range = "80"
+    },
+    {
+      name                   = "allow-https"
+      priority               = 300
+      direction              = "Inbound"
+      access                 = "Allow"
+      protocol               = "Tcp"
+      source_port_range      = "*"
+      destination_port_range = "443"
+    }
+  ]
+}

network.tf

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+locals {
+  network_interface_names = ["nic1", "nic2", "nic3"]
+  security_rules = [
+    {
+      name                   = "allow-ssh"
+      priority               = 100
+      direction              = "Inbound"
+      access                 = "Allow"
+      protocol               = "Tcp"
+      source_port_range      = "*"
+      destination_port_range = "22"
+    },
+    {
+      name                   = "allow-http"
+      priority               = 200
+      direction              = "Inbound"
+      access                 = "Allow"
+      protocol               = "Tcp"
+      source_port_range      = "*"
+      destination_port_range = "80"
+    },
+    {
+      name                   = "allow-https"
+      priority               = 300
+      direction              = "Inbound"
+      access                 = "Allow"
+      protocol               = "Tcp"
+      source_port_range      = "*"
+      destination_port_range = "443"
+    }
+  ]
+}

outputs.tf

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+output "vm_names_uppercase" {
+  value = [for vm in azurerm_virtual_machine.vm : upper(vm.name)]
+}
+
+output "joined_tags" {
+  value = join(", ", [for vm in azurerm_virtual_machine.vm : join(", ", [for key, value in vm.tags : "${key}=${value}"])])
+}
+
+output "vm_ids" {
+  value = [for vm in azurerm_virtual_machine.vm : vm.id]
+}

provider.tf

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+terraform {
+  required_providers {
+    azurerm = {
+      source  = "hashicorp/azurerm"
+      version = "3.105.0"
+    }
+  }
+}
+
+provider "azurerm" {
+  features {}
+}

resource_group.tf

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+resource "azurerm_resource_group" "example" {
+  name     = "${var.prefix}-resources"
+  location = "West Europe"
+}

variables.tf

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+variable "prefix" {
+  default = "tfvmex"
+}
+
+variable "vm_count" {
+  default = 3
+}

vm.tf

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+resource "azurerm_virtual_machine" "vm" {
+  count                 = var.vm_count
+  name                  = "${var.prefix}-vm-${count.index}"
+  location              = azurerm_resource_group.example.location
+  resource_group_name   = azurerm_resource_group.example.name
+  network_interface_ids = [azurerm_network_interface.main["nic${count.index + 1}"].id]
+  vm_size               = "Standard_DS1_v2"
+
+  storage_image_reference {
+    publisher = "Canonical"
+    offer     = "0001-com-ubuntu-server-jammy"
+    sku       = "22_04-lts"
+    version   = "latest"
+  }
+  storage_os_disk {
+    name              = "myosdisk-${count.index}"
+    caching           = "ReadWrite"
+    create_option     = "FromImage"
+    managed_disk_type = "Standard_LRS"
+  }
+  os_profile {
+    computer_name  = "hostname-${count.index}"
+    admin_username = "testadmin"
+    admin_password = "Password1234!"
+  }
+  os_profile_linux_config {
+    disable_password_authentication = false
+  }
+  tags = {
+    environment = "staging"
+  }
+  lifecycle {
+    prevent_destroy = true
+  }
+}