In rG70b738f93f1ae6b606af701f6def55a6f0f3d04b and rG6afedbcd47d9a7d433cebf68bccabd47ba776e0f , GnuPG 2.2.35 builds for Windows end up needing gpgrt_fname_to_wchar, which was only introduced in gpgrt (or libgpg-error) 1.45.
However, configure.ac says:
NEED_GPG_ERROR_VERSION=1.27
This has an impact on the debian builds, which create a windows executable for gpgv when building for architecture-independent packages (for use with debian installers that launch from windows).
Not a high priority for me, but i thought you might want to be aware of the inconsistency in the codebase.