If I recall, ExtUtil::Cppguess determines how Perl was compiled. Well, strawberry Perl was compiled with a GNU toolchain, not MSVC++. ...and even if you did tell Inline::CPP to use MSVC++ instead, you may discover that the output is not byte compatible with how Perl was compiled. I don't know for sure, as I haven't tested such cross-toolchain situations.

But you have another problem:

Configuring D/DA/DAVIDO/Inline-CPP-0.71.tar.gz with Makefile.PL
Warning: prerequisite Inline version 0.78 not found. at Makefile.PL li
+ne 123.
Warning: prerequisite Inline::C version 0.67 not found. at Makefile.PL
+ line 123.

!!! PREREQUISITES NOT MET !!! at Makefile.PL line 35.
[download]

See that part about needing Inline::C and Inline? How did you get this far with Inline::CPP without those being installed first? I would think that the cpan installers would have handled this recursively for you.