Try, after correcting your code, with a subdirectory. I do believe File::Find on Windows is broken for the root directory. This works for me:

my $dir = 'c:/windows';

use File::Find ();

File::Find::find( {wanted => \&wanted}, $dir );

sub wanted {
    print "$File::Find::name\n" if /\.ini\z/s;
}
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and it doesn't do a thing when $dir is set to 'c:/'.