Its there an EXE compiled with HAVE_CASE_INSENSITIVE_FS available somewhere?

2011-01-02 09:30, I wrote:
>> being new to gnu make, I did not find out how to switch off
>> the case sensitivity regarding all file accesses, e.g. enable
>> make to find XXyyZZ.CPP as source for a "%.obj : %.cpp".

2011-01-02 12:34, Eli Zaretskii answered:
> You can't, not without rebuilding Make from sources (after defining
> HAVE_CASE_INSENSITIVE_FS in config.h.W32).  I don't know how many
> users use this option on Windows (I don't), so I cannot say if Make is
> reliable with it.

Is there an EXE of GNU make V3.82 available somewhere, compiled with
this option?

Thank you for any help.
- Karl