Cannot build i2s_basic demos on Windows (IDFGH-13912)

Answers checklist.

[X] I have read the documentation ESP-IDF Programming Guide and the issue is not addressed there.
[X] I have updated my IDF branch (master or release) to the latest version and checked that the issue is present there.
[X] I have searched the issue tracker for a similar issue and not found a similar issue.

IDF version.

v5.4-dev-3602-ga97a7b0962

Operating System used.

Windows

How did you build your project?

Command line with idf.py

If you are using Windows, please specify command line type.

PowerShell

What is the expected behavior?

I should be able to build and run commands like idf.py menuconfig

What is the actual behavior?

[9:17:41 pm] ~/esp/esp-idf/examples/peripherals/i2s/i2s_basic/i2s_std> idf.py build
Executing action: all (aliases: build)
Running cmake in directory C:\Users\Sean\esp\esp-idf\examples\peripherals\i2s\i2s_basic\i2s_std\build
Executing "cmake -G Ninja -DPYTHON_DEPS_CHECKED=1 -DPYTHON=C:\Espressif\python_env\idf5.4_py3.10_env\Scripts\python.exe -DESP_PLATFORM=1 -DCCACHE_ENABLE=1 C:\Users\Sean\esp\esp-idf\examples\peripherals\i2s\i2s_basic\i2s_std"...
-- IDF_TARGET not set, using default target: esp32
-- Found Git: C:/Program Files/Git/cmd/git.exe (found version "2.40.0.windows.1")
-- ccache will be used for faster recompilation
-- The C compiler identification is GNU 14.2.0
-- The CXX compiler identification is GNU 14.2.0
-- The ASM compiler identification is GNU
-- Found assembler: C:/Espressif/tools/xtensa-esp-elf/esp-14.2.0_20240906/xtensa-esp-elf/bin/xtensa-esp32-elf-gcc.exe
-- Detecting C compiler ABI info
-- Detecting C compiler ABI info - done
-- Check for working C compiler: C:/Espressif/tools/xtensa-esp-elf/esp-14.2.0_20240906/xtensa-esp-elf/bin/xtensa-esp32-elf-gcc.exe - skipped
-- Detecting C compile features
-- Detecting C compile features - done
-- Detecting CXX compiler ABI info
-- Detecting CXX compiler ABI info - done
-- Check for working CXX compiler: C:/Espressif/tools/xtensa-esp-elf/esp-14.2.0_20240906/xtensa-esp-elf/bin/xtensa-esp32-elf-g++.exe - skipped
-- Detecting CXX compile features
-- Detecting CXX compile features - done
-- Building ESP-IDF components for target esp32
CMake Error at build/component_requires.temp.cmake:4 (__component_set_property):
  Syntax error in cmake code at

    C:/Users/Sean/esp/esp-idf/examples/peripherals/i2s/i2s_basic/i2s_std/build/component_requires.temp.cmake:4

  when parsing string

    .;C:\Users\Sean\esp\esp-idf/examples/peripherals/i2s/common

  Invalid character escape '\U'.
Call Stack (most recent call first):
  C:/Users/Sean/esp/esp-idf/tools/cmake/component.cmake:258 (include)
  C:/Users/Sean/esp/esp-idf/tools/cmake/build.cmake:643 (__component_get_requirements)
  C:/Users/Sean/esp/esp-idf/tools/cmake/project.cmake:710 (idf_build_process)
  CMakeLists.txt:8 (project)

-- Configuring incomplete, errors occurred!
cmake failed with exit code 1, output of the command is in the C:\Users\Sean\esp\esp-idf\examples\peripherals\i2s\i2s_basic\i2s_std\build\log\idf_py_stderr_output_65328 and C:\Users\Sean\esp\esp-idf\examples\peripherals\i2s\i2s_basic\i2s_std\build\log\idf_py_stdout_output_65328
[9:17:51 pm] ~/esp/esp-idf/examples/peripherals/i2s/i2s_basic/i2s_std>

Steps to reproduce.

Try ro build examples/peripherals/i2s/i2s_basic/i2s_std on Windows

Build or installation Logs.

No response

More Information.

This is likely caused by importing $ENV{IDF_PATH} directly into INCLUDE_DIRS, which makes the variable as follows:

__component_set_property(___idf_main INCLUDE_DIRS ".;C:\Users\Sean\esp\esp-idf/examples/peripherals/i2s/common")

It's complaining about C:\U

espressif / esp-idf

Cannot build i2s_basic demos on Windows (IDFGH-13912) #14751