Thanks, Perl was OK after I have reinstalled my Strawberry from scratch...
However - the workaround still fails, now in a later stage.
D:\perl64\cpan\sources\modules\encode-3.01\Encode-3.01>gmake install
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/Byte'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- Byte.bs ..\blib\arch\auto\Encode\Byte\Byte.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/Byte'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/CN'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- CN.bs ..\blib\arch\auto\Encode\CN\CN.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/CN'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/EBCDIC'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- EBCDIC.bs ..\blib\arch\auto\Encode\EBCDIC\EBCDIC.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/EBCDIC'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/JP'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- JP.bs ..\blib\arch\auto\Encode\JP\JP.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/JP'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/KR'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- KR.bs ..\blib\arch\auto\Encode\KR\KR.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/KR'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/Symbol'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- Symbol.bs ..\blib\arch\auto\Encode\Symbol\Symbol.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/Symbol'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/TW'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- TW.bs ..\blib\arch\auto\Encode\TW\TW.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/TW'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/Unicode'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- Unicode.bs ..\blib\arch\auto\Encode\Unicode\Unicode.bs 644
g++ Unicode.def -o ..\blib\arch\auto\Encode\Unicode\Unicode.xs.dll -md
+ll -s -L"D:\Strawberry\perl\lib\CORE" -L"D:\Strawberry\c\lib" Unicode
+.o "D:\Strawberry\perl\lib\CORE\libperl530.a" -lmoldname -lkernel32
+ -luser32 -lgdi32 -lwinspool -lcomdlg32 -ladvapi32 -lshell32 -lole32
+-loleaut32 -lnetapi32 -luuid -lws2_32 -lmpr -lwinmm -lversion -lodbc3
+2 -lodbccp32 -lcomctl32 -Wl,--enable-auto-image-base
g++: error: Unicode.o: No such file or directory
gmake[1]: *** [Makefile:454: ..\blib\arch\auto\Encode\Unicode\Unicode.
+xs.dll] Error 1
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/Unicode'
gmake: *** [Makefile:604: subdirs] Error 2