https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110710
--- Comment #5 from Jan Nárovec <cz.finn.cz at gmail dot com> --- We are using GNU/make (which is a superset of POSIX make, I don't know, whether it makes some difference) with SHELL=cmd.exe. If GCC intends to support only POSIX shells, it is OK for us (we will condsider using WSL) and you can close this issue as invalid.