This is build of R-devel 87320 patched with the included patch and built using gcc-13 UCRT toolchain version 6348 (a development version of Rtools44).
More information at:
https://svn.r-project.org/R-dev-web/trunk/WindowsBuilds/winutf8/ucrt3/
https://www.r-project.org/nosvn/winutf8/ucrt3/