For cross-compiling to Android on windows, the Makefile needs some tweaks.
Tested with Android NDK 23.1.7779620 and 21.4.7075529, using Windows 10 with clean MSYS2 environment (i.e. no MINGW/GCC/Clang toolchain in PATH) and Fedora 35, with build target: build ARCH=armv8 COMP=ndk
The resulting binary runs fine inside Droidfish on my Samsung Galaxy Note20 Ultra and Samsung Galaxy Tab S7+
Other builds tested to exclude regressions: MINGW64/Clang64 build on Windows; MINGW64 cross build, native Clang and GCC builds on Fedora.