You may be able to build GNU findutils on Windows with VS2022/2026, ucrt/Windows SDK and bash from the Git distribution.
...however, bash ./configure takes minutes and minutes to run... on a Threadripper.
Comment out the following:
# if test -z "$ac_list_mounted_fs"; then
# as_fn_error $? "could not determine how to read list of mounted file systems" "$LINENO" 5
# # FIXME -- no need to abort building the whole package
# # Can't build mountlist.c or anything that needs its functions
# fi
If someone wants to submit a patch for that FIXME - there's checks below this to exclude mountlist.c (AFAICT)
