1. There are a couple toupper() awk calls which are improperly
        escaped (toupper($1) rather than toupper($$1)). Its not clear
        to me why this works under MKS.

        This appears in (under install/make/installer/bundles/windows):
            /ishield/sdk/Makefile

2. The use of "cd foo; pwd" to determine the current directory in
        the "make" side of the sources shoule be removed. Under cygwin
        if the source tree is under C:\cygwin, the path is relative to
        the "cygwin root" and not correct for passing to non-cygwin
        utilites which haven't been taught this silly pet trick.

        This appears in (under install/make/installer/bundles/windows):

            /ishield/jre/Makefile
            /ishield/sdk/Makefile
            /ishield/wrapper/wrapper.jdk/Makefile
            /ishield/wrapper/wrapper.jre/Makefile
            /ishield/wrapper/wrapper.jre/Makefile.sponsor

        These should be replaced with a hardwired path relative to TOPDIR
        (or INSTALL_TOPDIR). This is ever so slightly less portable, but how
        often do we relocate the Makefile?

        Also, under deploy in:

            deploy/make/plugin/common/Plugin.gmk

        (Note, this value is set, but not used, so its just build noise
        which appears under cygwin.)

3. Several files are created read-only (which is correct), but they
        keep incremental builds from working. A liberal addition of "-f"
        to multiple cp commands fixes this.

            /ishield/jre/Makefile
            /ishield/sdk/Makefile

4. Pipe reduction act (to avoid cygwin bugs) applied to strings of
        "tr" commands which should be one command.

            /ishield/sdk/Makefile

5. The msitran utility should be looked for in its natural position
within the Windows Platform SDK. Currently it is looked for amongst
the "DEV_TOOLS".

6. Newer MSDK versions require bits2_0.h (through a nested include in
bits1_5.h). This is not required with the reference MSDK, but it will
be updated soon.
Item 5 is bug 6490953