In a medium saucepan, combine sweetened condensed milk, unsalted butter, brown sugar, light corn syrup, and fine salt. Cook over medium heat, stirring continuously for about 10 minutes until thickened and golden. Remove from heat and blend in vanilla extract. Allow the mixture to cool to room temperature.

Preheat your oven to 350°F (175°C). In a mixing bowl, combine softened butter, all-purpose flour, powdered sugar, and a pinch of flaky sea salt. Mix until crumbly. Press the mixture into the bottom of a prepared springform pan. Bake for 22-25 minutes until lightly golden.

Lower the oven temperature to 300°F (150°C). In a separate bowl, whisk together granulated sugar and cornstarch. Beat the cream cheese until smooth, then gradually add the eggs and fold in sour cream, cooled caramel, and vanilla extract.

Pour the cheesecake batter over the cooled crust. Bake for 20 minutes, then reduce the temperature to 225°F (105°C) and bake for an additional 2 hours. Cool in the oven with the door ajar for 1 hour.

Carefully remove the cheesecake and let it cool to room temperature. Cover with plastic wrap and refrigerate for 3-4 hours, preferably overnight.

Heat the heavy whipping cream until just simmering. Remove from heat and pour over chocolate chips. Stir until silky smooth. Cool to room temperature.

Pour the cooled caramel over the cheesecake then layer the ganache on top. Sprinkle with flaky sea salt and slice using a warm knife.