btw, windows binary build https://sourceforge.net/projects/emacsbinw64/files/release/ (from 2h ago)
Or does Emacs require a Cygwin / Ubuntu Subsystem?
[1] I installed msys2 which is less crufty than cygwin.
Cygwin is an OS that runs on top of windows - all cygwin programs are windows programs but not all windows programs are cygwin programs. The emacs package for cygwin can fopen() /proc/ and /dev/, use the linux socket API, and in general follow the linux makefile more closely.
In fact, that's part of what I love about Emacs: for the most part I don't have to worry about learning how to do stuff on Windows, I just do it in Emacs.