If running in a Windows Container, there is no such directory at all.
If running from within bash on Windows Server, the directory seems to
be fully accessible. (The mechanics of this isn't fully understood, and
it doesn't seem to happen on desktop versions.)
If the directory isn't available with the expected behaviour, mark those
individual tests as unsupported. (The test as a whole is considered to
pass, but the unsupported test is mentioned in a test summary printed on
stdout.)
What happens if you call TEST_UNSUPPORTED from within GetWindowsInaccessibleDir?
The current code smells very bad to me — the caller unsupports the test, but the callee fprintfs the warning message about how the test is going to be unsupported. These two behaviors should happen in the same place one way or another.
Have you already investigated and rejected whether there's a way to reliably create an inaccessible directory for testing, instead of relying on this pre-existing directory?