https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105506
--- Comment #19 from Martin Storsjö <martin at martin dot st> --- FWIW, since https://github.com/mingw-w64/mingw-w64/commit/bceadc54d8f32b3f14c69074892e2718eac08e3b (since mingw-w64 v11), the equivalent of building with -D__USE_MINGW_ACCESS is always done implicitly for UCRT. So in practice, the issue is resolved in either case.
