https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105506
--- Comment #1 from Brecht Sanders <brechtsanders at users dot sourceforge.net> --- Apparently this issue is not related to the .exe extension, but rather to where it is looking for cc1.exe. If somepath/bin is where gcc.exe lives than it helpst to add somepath/libexec/gcc/x86_64-w64-mingw32/12.1.0 to the PATH to around this issue. But this should not be necessary. I also find it strange that I don't have this issue with the MSVCRT build of MinGW-w64, but I do have the issue with the UCRT build of MinGW-w64. Is there a different path or architecture triplet at play for UCRT?