corba\make\Makefile defines variables for several utilities such as find, sed, etc. but they all are using relative paths.

Windows also provides some of these utilities - in particular, find.
Unless cygwin/mks is in the front of windows path corba build will complain on options unsupported by find
(because windows find is used).

Makefiles need to be more robust and do not require particular mixing of the paths.
See jdk/make/common/shared/Def-utils.gmk for proper way to define paths for unix utilities.

Note that with cygwin there is no easy way to workaround this because:
   1) cygwin need to be after VC paths to avoid using cygwin's link instead of VC's link
   2) windows\system32 need to be on the path when vcvars32.bat is called.
     
Therefore after vc initialization path already contain find.exe from Windows and cygwin paths can not go in front of it (dure to link.exe).
Manual path setup is needed. Easy to get it wrong.