These files are present at Linux system, and successfully opens.
I don’t know for sure, but I think the Windows system reserved names might be a reason: con, nul, prn, AUX, COM1, COM2, COM3, COM4, COM5, COM6, COM7, COM8, COM9, LPT1, LPT2, LPT3, LPT4, LPT5, LPT6, LPT7, LPT8, LPT9.
Unfortunately this is a limitation of Windows. Although we could workaround it by using UNC names internally, Visual Studio will still not be able to open those files. Please note that this should not affect your build: the kernel is built on the Linux system and those files will simply not be overwritten. Please let us know if you encounter some of files with reserved names that are essential for debugging. We will then add support for renaming them during import (e.g. con_.h) and seamlessly mapping the names during file transfer and debugging. This is bit cumbersome, however it looks like the only way to work around the Windows/VS limitation.