https://bugs.winehq.org/show_bug.cgi?id=46977
--- Comment #2 from Vladimir Sadovnikov sadko4u@gmail.com --- Sorry, this is my failure. This header is a part of MinGW distribution, not part of Wine. The previous bug I've reported was related to Wine because MinGW used Wine headers. I believe this bug should be marked as an invalid.
Link to previous bug: https://bugs.winehq.org/show_bug.cgi?id=46939