Thanks for the report. Could you please reduce the repro snippet to the absolutely required lines, only Windows related, only issue related?

Thanks.

All of the filesystem functions take longer than in PHP 7.3.6 and is_dir() is the worst.

Elapsed time for a recursive file search over several directories is in units of seconds.
Time values are derived from using microtime() before and after each system function is used.
Total count of files returned is 777;

PHP 7.3.6

getcwd total	0.00004625
is_dir total	0.02332211
opendir total	0.00398731
readdir total	0.00258327
chdir total	0.00327039
closedir total	0.00072503
Total Elapsed	0.03843498

PHP 7.4.0-dev

getcwd total	0 00007987
is_dir total	3.32146049
opendir total	0.00476623
readdir total	0.00765395
chdir total	0.00488377
closedir total	0.00070310
Total Elapsed	3.35602283

Thanks for reporting this issue.  I can confirm a severe
performance regression with the following script:

    <?php
    $start = hrtime(true);
    $count = scandirrec('D:/git/php/php-src/ext');
    $end = hrtime(true);
    printf("%d files found in %f sec\n", $count, ($end-$start)/1e9);

    function scandirrec($dir)
    {
        $count = 0;
        $owd = getcwd();
        chdir($dir);
        $files = scandir('.');
        foreach ($files as $file) {
            if ($file[0] === '.') continue;
            if (is_dir($file)) {
                $count += scandirrec("$dir/$file");
            } else {
                $count++;
            }
        }
        chdir($owd);
        return $count;
    }
    ?>

Running with php-7.3.6-nts-Win32-VC15-x64, I get something like:

    14105 files found in 0.245927 sec

but with php-7.4-nts-windows-vs16-x64-r7a64150 and
php-7.4-nts-windows-vc15-x64-re2f8d90 (latest VC 15 snap),
something like:

    14105 files found in 1.028066 sec

(all three PHP versions running without php.ini)

Further findings:

* the timings above have been measured after multiple preparation
runs; the first run with PHP 7.3 usually took a few seconds; the
first run with PHP 7.4 often took about three minutes

* the perfomance regression has been introduced with commit
e42e8b1[1]

* this commit introduced a GetFileInformationByHandle() call,
which requires to retrieve a file handle with CreateFile(); this
is likely to take longer than the former GetFileAttributesEx()
call, but delivers more interesting information (such as ino and
nlink)

* this commit also introduced a call to GetBinaryType(), and it
seems that this call slows down the whole stat'ing considerably;
after removing the call the performance appears to always be
roughly the same as with PHP 7.3 (well, still a slower, but
not by orders of magnitude)

Anatol, what do you think about replacing the GetBinaryType() call
with the old file extension check?

[1] <http://git.php.net/?p=php-src.git;a=commit;h=e42e8b1051a8abeaa8e6053653a4ff43438766e2>