I need to know where to correct tar is located on my windows 10 system

In my experience, you can use whichever tar you like - but I don't think the cpan utility that ships with my my Strawberry Perls uses "tar" at all.
(I guess they use Archive::Tar.)

Looks to me that your C:\Users\Owner\.cpan\MyConfig.pm has been written for msys2's perl - not for Strawberry Perl.

That being so, the solution would be to have separate cpan home directories for Strawberry Perl and msys2's perl.

Other than that, it might be handy if you could show us a copy of your MyConfig.pm.
Please first remove any sensitive information contained therein.

Certainly something that has been written for an msys2 perl is being accessed as both "/usr/bin/tar" and "/c/Users/Owner/..." are paths that would work fine in in an msys2 shell.
However, if backslashes are substituted for forward slashes, not even msys2 will be able to make sense of them.

Cheers,
Rob