compilation error: windows.h missing on ubuntu 22.04

[iconoclasthero]

Ubuntu 22.04, most all of the dependencies were already installed.
Smooth class was compiled and installed without issue.
I moved onto BoCA and it threw an error looking for windows.h which is, apparently not a header for linux from what I found?
Here's the compile log: https://pastebin.com/6TAcSHVM
See line 68.
I would like to compile this and move onto fre:ac as well. I've seen this mentioned a number of times and would like to see how it compares to ffmpeg, particularly the settings for .opus. I currently output .opus files at 17 kb/s 48 kHz with a filter to remove unnecessary data.

[iconoclasthero]

Also—and this is somewhat unrelated—how are you getting libopus to output 24 kHz? From what I see libopus can only output at 48 kHz without some sort of additional resampling (i.e., lossy>lossy transcode) step in ffmpeg:
https://video.stackexchange.com/questions/36610/opus-decoding-in-ffmpeg-how-to-pass-target-sample-rate-and-ensure-libopus-decod#:~:text=The%20libopus%20decoder%20in%20ffmpeg,resampling%20using%20the%20swresample%20library.

Or does it output at 24 kHz? MediaInfo shows a fre:ac -derived opus file as 24 kHz but VLC says it's 48 kHz...