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