Sorry, you cannot build this module on a non-Cygwin Perl,
but am letting you proceed in case you are trying to build
a release tarball or something.
Checking if your kit is complete...
Looks good
Writing Makefile for Filesys::CygwinPaths

Microsoft (R) Program Maintenance Utility   Version 6.00.8168.0
Copyright (C) Microsoft Corp 1988-1998. All rights reserved.

makefile(708) : fatal error U1000: syntax error : ')' missing in macro invocation
Stop.