When attempted to build using MinGW the next section of code in src/w32.c conflicts with the definition in MinGW/include/wincon.h
This typedef was not in src/w32.c of Emacs 28.2.
#if _WIN32_WINNT < 0x0501
typedef struct
{
DWORD nFont;
COORD dwFontSize;
} CONSOLE_FONT_INFO;
#endif
By removing the above portion of code from rc/w32.c the build completes successfully.
-Tak