In file included from Av_CharPtrPtr.c:7:
/home/ken/perl5/perlbrew/perls/perl-5.32.0/lib/5.32.0/cygwin-thread-mu
+lti/CORE/perl.h:861:13: fatal error: xlocale.h: No such file or direc
+tory
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Looks like a perlbrew or perl bug to me.
It's actually /home/ken/perl5/perlbrew/perls/perl-5.32.0/lib/5.32.0/cygwin-thread-multi/CORE/perl.h that's trying to include the non-existent xlocale.h.
This should mean that you are unable to build any perl extension at all on this build of perl - because every time you try to build such a module, perl.h is going to include a file (xlocale.h) that it can't find.

You might find that simply creating a file named xlocale.h (that does nothing useful, if anything at all) and placing it in a location where it can be found by default, will fix the problem.

Dunno ... seems pretty weird ... maybe I'm not diagnosing it correctly ...

Cheers,
Rob