I don't think so

Well, your path and his path do not match :) but I take your point

I've seen that message before so many times

ddg://C:Perlbinperl.exe: not found -> Re: perl on win2k, make: C:Perlbinperl.exe: Command not found, #114 (Win32 build failure due to incorrect `make` detection) – Parrot

so I jump to nmake/dmake/make mixing

I've also seen it happen in postamble but that isn't the case here, even though there is a problem (for some)

Failed to load or import from ExtUtils::ParseXS (version 2.2210). Plea
+se check that ExtUtils::ParseXS is installed correctly and that the n
+ewest version will be found in your @INC path: "report_error_count" i
+s not exported by the ExtUtils::ParseXS module
Can't continue after import errors at C:\perl\site\5.12.1\lib\ExtUtils
+\xsubpp line 6
dmake:  Error code 255, while making 'GuiTest.cpp'
[download]

The solution

--- Makefile.PL    2012-03-14 06:13:45.000000000 -0700
+++ Makefile.PL-new    2012-06-26 01:08:22.640625000 -0700
@@ -55,7 +55,7 @@
 sub xs_c {
     '
 .xs.cpp:
-    $(PERL) -I$(PERL_ARCHLIB) -I$(PERL_LIB) $(XSUBPP) $(XSPROTOARG) $
+(XSUBPPARGS) $*.xs >xstmp.c && $(MV) xstmp.c $*.cpp
+    $(PERL) $(XSUBPP) $(XSPROTOARG) $(XSUBPPARGS) $*.xs >xstmp.c && $
+(MV) xstmp.c $*.cpp
 ';
 }
[download]

So yeah, OP needs to take CPAN out of the equation and try things by hand, maybe with tracing