Another try...

Author: Vertexwahn

third_party/tiff-4.7.1/BUILD.bazel

@@ -180,9 +180,12 @@ cc_library(
         # VERSION file is now valid C++ to prevent collision with <version> on Windows
         # Added to hdrs (not textual_hdrs) so Bazel properly tracks it as a dependency
         "VERSION",
-        # Lowercase version for Bazel's case-sensitive dependency tracking on Windows
-        "version",
-    ],
+    ] + select({
+        # On Windows (case-insensitive filesystem), Bazel tracks the include as lowercase
+        # 'version' even though the file is 'VERSION'. We add it so Bazel can find it.
+        "@platforms//os:windows": ["version"],
+        "//conditions:default": [],
+    }),
     implementation_deps = [":tiff_impl"],
     includes = [
         "libtiff",