On windows, going ahead and actually trying to create the directory doesn't return an error code that maps to std::errc::not_a_directory in this case.
This fixes two cases of
TEST_CHECK(ErrorIs(ec, std::errc::not_a_directory))
in filesystems/fs.op.funcs/fs.op.create_directories/create_directories.pass.cpp for windows (in testcases added in 59c72a70121567f7aee347e96b4ac8f3cfe9f4b2).
is_directory can take a file_status (so parent_st) to avoid requerying the filesystem.