I noticed that there is a rebase issue for JDK7 windows-amd64 for both us and RE. Seems to work fine for windows-i586.

JDK6u23:
j2se/make/common/shared/Compiler-msvc.gmk

REBASE = $(COMPILER_PATH)rebase

JDK7:
jdk/make/common/shared/Compiler-msvc.gmk:

REBASE = $(COMPILER_PATH)../../Common7/Tools/Bin/rebase

Here is the build error, which doesn't halt the build:

C:\utils\gnumake.exe[1]: Entering directory `C:/ds/install/make/rebase'
amd64 Rebase started: 1.7.0-b301
rm -f c:/ds/build/windows-amd64/tmp/rebase/jre-rebase.input
C:/devtools/mks/mksnt/mkdir -p c:/ds/build/windows-amd64/tmp/rebase
C:/devtools/mks/mksnt/find c:/ds/build/windows-amd64/j2re-image -name msvcrt.dll -prune -o -name msvcr100.dll -prune -o -name deploytk.dll -prune -o -name npdeploytk.dll -prune -o \
    -type f '(' -name '*.dll' -o -name '*.ocx' ')' \
    -print > c:/ds/build/windows-amd64/tmp/rebase/jre-rebase.input
rm -f c:/ds/build/windows-amd64/tmp/rebase/jdk-rebase.input
C:/devtools/mks/mksnt/mkdir -p c:/ds/build/windows-amd64/tmp/rebase
C:/devtools/mks/mksnt/find c:/ds/build/windows-amd64/j2sdk-image -name msvcrt.dll -prune -o -name msvcr100.dll -prune -o -name deploytk.dll -prune -o -name npdeploytk.dll -prune -o \
    -type f '(' -name '*.dll' -o -name '*.ocx' ')' \
    -print > c:/ds/build/windows-amd64/tmp/rebase/jdk-rebase.input
b 0x6D000000 -R c:/ds/build/windows-amd64/j2re-image \
-G c:/ds/build/windows-amd64/tmp/rebase/jre-rebase.input
process_begin: CreateProcess((null), b 0x6D000000 -R c:/ds/build/windows-amd64/j2re-image -G c:/ds/build/windows-amd64/tmp/rebase/jre-rebase.input, ...) failed.
make (e=2): The system cannot find the file specified.

C:\utils\gnumake.exe[1]: [rebase-dlls] Error 2 (ignored)
b 0x6D000000 -R c:/ds/build/windows-amd64/j2sdk-image \
-G c:/ds/build/windows-amd64/tmp/rebase/jdk-rebase.input
process_begin: CreateProcess((null), b 0x6D000000 -R c:/ds/build/windows-amd64/j2sdk-image -G c:/ds/build/windows-amd64/tmp/rebase/jdk-rebase.input, ...) failed.
make (e=2): The system cannot find the file specified.

C:\utils\gnumake.exe[1]: [rebase-dlls] Error 2 (ignored)

Seems like an issue with jdk/make/common, where it can't find rebase. So I'm filing the CR under java->java->build.