At some point back in 2016 i thought that I should add a developer warning if gpgme.dll does not find gpgme-w32-spawn.exe In hindsight this seems wrong since GnuPG should be fully optional and looked for using the mechanisms in w32-util.c _gpgme_get_gpgconf_path I think the problem is that to find the main GnuPG installation we would then need to spawn Gpgconf. But if no Gpgconf is found then we also cannot spawn. So we should probably take a gpgme-w32-spawn.exe that is found in the same place as we look for gpgconf.
Basically we should revert https://dev.gnupg.org/rM9cf983b0199950c8f8cccee2cb8e45aafcba9fd1 and ensure that gpgme-w32-spawn.exe is then found trough a similar mechanism which now looks for gpgconf.