[c#] Why am I getting an Exception with the message "Invalid setup on a non-virtual (overridable in VB) member..."?

Instead of mocking concrete class you should mock that class interface. Extract interface from XmlCupboardAccess class

public interface IXmlCupboardAccess
{
    bool IsDataEntityInXmlCupboard(string dataId, out string nameInCupboard, out string refTypeInCupboard, string nameTemplate = null);
}

And instead of

private Mock<XmlCupboardAccess> _xmlCupboardAccess = new Mock<XmlCupboardAccess>();

change to

private Mock<IXmlCupboardAccess> _xmlCupboardAccess = new Mock<IXmlCupboardAccess>();

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