My strawberry use not mingw perl -V:make make='gmake';

Not that it matters, since the bug report was the right thing to do... but are you sure your Strawberry Perl's compiler is not mingw? "gmake" vs the older "dmake" is not an indicator of whether it's mingw. All the evidence I can find (from Wikipedia to Strawberry's website, to the flags quoted in your -V information to my Strawberry-perl-gcc's -v) all agree that it's mingw.

Wikipedia's Strawberry Perl article says, "Strawberry Perl incorporates the MinGW development environment during installation."

From a more authoritative location, Strawberry's 5.26.0.1-64bit Release Notes, "new gcc-7.1 (we switched to seh exception handling) + mingw-w64-5.0.2 runtime"

Looking at extracts from the full -V you quoted, I see a couple mentions of mingw:

...
  ccflags =' -s -O2 -DWIN32 -DWIN64 -DCONSERVATIVE -D__USE_MINGW_ANSI_
+STDIO -DPERL_TEXTMODE_SCRIPTS -DPERL_IMPLICIT_CONTEXT -DPERL_IMPLICIT
+_SYS -DUSE_PERLIO -fwrapv -fno-strict-aliasing -mms-bitfields'
...
  libpth=D:\ulisseDUE\perl5.26.64bit\c\lib D:\ulisseDUE\perl5.26.64bit
+\c\x86_64-w64-mingw32\lib D:\ulisseDUE\perl5.26.64bit\c\lib\gcc\x86_6
+4-w64-mingw32\7.1.0
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What do you get for where gcc and gcc -v. On my Strawberry 5.26.0_64_PDL, I get quite a few mentions of "mingw" as well:

C:>where gcc
C:\usr\local\apps\berrybrew\perls\5.26.0_64_PDL\c\bin\gcc.exe

C:>gcc -v
Using built-in specs.
COLLECT_GCC=gcc
COLLECT_LTO_WRAPPER=C:/usr/local/apps/berrybrew/perls/5.26.0_64_PDL/c/
+bin/../libexec/gcc/x86_64-w64-mingw32/7.1.0/lto-wrapper.exe
Target: x86_64-w64-mingw32
Configured with: ../../../src/gcc-7.1.0/configure --host=x86_64-w64-mi
+ngw32 --build=x86_64-w64-mingw32 --target=x86_64-w64-mingw32 --prefix
+=/mingw64 --enable-shared --enable-static
 --disable-multilib --enable-languages=c,c++,fortran,lto --enable-libs
+tdcxx-time=yes --enable-threads=posix --enable-libgomp --enable-libat
+omic --enable-lto --enable-graphite --ena
ble-checking=release --enable-fully-dynamic-string --enable-version-sp
+ecific-runtime-libs --enable-libstdcxx-filesystem-ts=yes --disable-li
+bstdcxx-pch --disable-libstdcxx-debug --d
isable-bootstrap --disable-rpath --disable-win32-registry --disable-nl
+s --disable-werror --disable-symvers --with-gnu-as --with-gnu-ld --wi
+th-arch=nocona --with-tune=core2 --with-l
ibiconv --with-system-zlib --with-gmp=/opt/build/prerequisites/x86_64-
+w64-mingw32-static --with-mpfr=/opt/build/prerequisites/x86_64-w64-mi
+ngw32-static --with-mpc=/opt/build/prereq
uisites/x86_64-w64-mingw32-static --with-isl=/opt/build/prerequisites/
+x86_64-w64-mingw32-static --with-pkgversion='x86_64-posix-seh, Built 
+by strawberryperl.com project' CFLAGS='-O
2 -pipe -fno-ident -I/opt/build/x86_64-710-posix-seh-rt_v502/mingw64/o
+pt/include -I/opt/build/prerequisites/x86_64-zlib-static/include -I/o
+pt/build/prerequisites/x86_64-w64-mingw32
-static/include' CXXFLAGS='-O2 -pipe -fno-ident -I/opt/build/x86_64-71
+0-posix-seh-rt_v502/mingw64/opt/include -I/opt/build/prerequisites/x8
+6_64-zlib-static/include -I/opt/build/pre
requisites/x86_64-w64-mingw32-static/include' CPPFLAGS=' -I/opt/build/
+x86_64-710-posix-seh-rt_v502/mingw64/opt/include -I/opt/build/prerequ
+isites/x86_64-zlib-static/include -I/opt/
build/prerequisites/x86_64-w64-mingw32-static/include' LDFLAGS='-pipe 
+-fno-ident -L/opt/build/x86_64-710-posix-seh-rt_v502/mingw64/opt/lib 
+-L/opt/build/prerequisites/x86_64-zlib-st
atic/lib -L/opt/build/prerequisites/x86_64-w64-mingw32-static/lib '
Thread model: posix
gcc version 7.1.0 (x86_64-posix-seh, Built by strawberryperl.com proje
+ct)
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