In master, gnupg_process_spawn on Windows controls HANDLES accurately (while 2.4, 2.2 are *not*) ; It closes all HANDLES, when not specifically addressed.
gpgtar supports --status-fd option. On Windows, it may be a HANDLE. gpgtar uses the HANDLE for its own status output, as well as passing it to subprocess of gpg which is invoked by gnupg_process_spawn.
For the handling of the HANDLE of --status-fd, we have a bug which confuses the HANDLE and POSIX file descriptor.
The bug doesn't expose a problem in 2.4 or 2.2, because its invocation of a process doesn't closes HANDLE but all HANDLES are inherit to subprocess.
In master, gnupg_process_spawn does correctly, so, this bug is exposed.