When building JDK7 with VS2010 Express, the build fails in make/com/sun/java/pack with the following message (some lines are marked with * - see evaluation for more details):

...

(*) C:/cygwin/bin/cat ../../../../../src/windows/resource/unpack200_proto.exe.manifest | C:/cygwin/bin/sed -e 's%IMVERSION%7.0.0.0%g' > c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj/unpack200.exe.manifest
C:/cygwin/bin/mkdir -p c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj
rm -f c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj/unpack200.res
C:/PROGRA~1/MICROS~1/Windows/v7.0/Bin/rc /l 0x409 /r -d NDEBUG -d "JDK_BUILD_ID=1.7.0-internal-art_2010_04_15_14_13-b00" -d "JDK_COMPANY=Sun Microsystems, Inc." -d "JDK_COMPONENT=Java(TM) Platform SE binary" -d "JDK_VER=7.0.0.0" -d "JDK_COPYRIGHT=Copyright \xA9 2010" -d "JDK_NAME=Java(TM) Platform SE 7 " -d "JDK_FVER=7,0,0,0" /D "JDK_FNAME=unpack.dll" /D "JDK_INTERNAL_NAME=unpack" /D "JDK_FTYPE=0x2L" /D "JDK_FNAME=unpack200.exe" /D "JDK_INTERNAL_NAME=unpack200" /D "JDK_FTYPE=0x1L" -Foc:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj/unpack200.res ../../../../../src/windows/resource/version.rc
Microsoft (R) Windows (R) Resource Compiler Version 6.1.7600.16385
Copyright (C) Microsoft Corporation. All rights reserved.

warning RC4005: 'JDK_FNAME' : redefinition
warning RC4005: 'JDK_INTERNAL_NAME' : redefinition
warning RC4005: 'JDK_FTYPE' : redefinition
C:/cygwin/bin/mkdir -p c:/work/ie-build-2010/bin
rm -f c:/work/ie-build-2010/bin/unpack200.exe
(**) C:/PROGRA~2/MICROS~2.0/VC/bin/cl -O2 -DPRODUCT -Zi -nologo -MD /D _STATIC_CPPLIB -Fdc:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj/unpack200.pdb -Fmc:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj/unpack200.map -wd4800 -W3 -D _CRT_SECURE_NO_DEPRECATE -DFULL -MD /D _STATIC_CPPLIB -I../../../../../src/share/native/java/util/zip/zlib-1.2.3 -DNDEBUG -DWIN32 -DIAL -D_LITTLE_ENDIAN -D_X86_ -Dx86 -DWIN32_LEAN_AND_MEAN -I. -Ic:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/CClassHeaders -I../../../../../src/windows/javavm/export -I../../../../../src/share/javavm/export -I../../../../../src/share/native/common -I../../../../../src/windows/native/common -I../../../../../src/share/native/com/sun/java/util/jar/pack -I../../../../../src/windows/native/com/sun/java/util/jar/pack c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/zcrc32.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/deflate.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/trees.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/zadler32.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/compress.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/zutil.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/inflate.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/infback.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/inftrees.obj c:/work/ie-build-2010/tmp/sun/java.util.zip/zip/obj/inffast.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/bands.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/bytes.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/coding.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/unpack.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/utils.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/zip.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack-cmd/obj/main.obj c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/obj/unpack200.res -Fec:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/unpack200.exe
(***) C:/PROGRA~1/MICROS~1/Windows/v7.0/Bin/mt /manifest c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/unpack200.exe.manifest /outputresource:c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/unpack200.exe;#1
Microsoft (R) Manifest Tool version 5.2.3790.2076
Copyright (c) Microsoft Corporation 2005.
All rights reserved.

c:/work/ie-build-2010/tmp/sun/com.sun.java.util.jar.pack/unpack/unpack200.exe.manifest : general error c1010070: Failed to load and parse the manifest. The system cannot find the file specified.
make[1]: *** [c:/work/ie-build-2010/bin/unpack200.exe] Error 31
make[1]: Leaving directory `/cygdrive/c/work/ws/ie/make/com/sun/java/pack'
make: *** [unpacker] Error 2
Compiler version:

Microsoft (R) 32-bit C/C++ Optimizing Compiler Version 16.00.30319.01 for 80x86
Copyright (C) Microsoft Corporation. All rights reserved.

Linker version:

Microsoft (R) Incremental Linker Version 10.00.30319.01
Copyright (C) Microsoft Corporation. All rights reserved.

Windows SDK version is v7.0 (Windows Software Development Kit (SDK) for Windows 7 and .NET Framework 3.5 Service Pack 1)