Description:
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I have this file, saved as J:\tmp\MyException.php

<?php
class MyException extends Exception {}


I have this file, saved as J:\tmp\preload.php

<?php
opcache_compile_file('J:\\tmp\\MyException.php');


I have this file, saved as J:\tmp\php.ini:

log_errors = On
display_startup_errors = On
extension_dir=C:\Dev\PHP7.4\ext
zend_extension=opcache
opcache.enable_cli=1
opcache.preload=J:\tmp\preload.php


I have downloaded PHP 7.4.0 for Windows, 32 bits, thread safe, to C:\Dev\PHP7.4


If I run this command from the Windows terminal:

C:\Dev\PHP7.4\php.exe -c J:\tmp\php.ini -v

Here's the output:
PHP Warning:  Can't preload unlinked class MyException: Unknown reason in J:\tmp\MyException.php on line 2

Warning: Can't preload unlinked class MyException: Unknown reason in J:\tmp\MyException.php on line 2
PHP 7.4.0 (cli) (built: Nov 27 2019 10:15:52) ( ZTS Visual C++ 2017 x86 )
Copyright (c) The PHP Group
Zend Engine v3.4.0, Copyright (c) Zend Technologies
    with Zend OPcache v7.4.0, Copyright (c), by Zend Technologies


If I edit the J:\tmp\MyException.php, removing "extends Exception", the output is:

PHP 7.4.0 (cli) (built: Nov 27 2019 10:15:52) ( ZTS Visual C++ 2017 x86 )
Copyright (c) The PHP Group
Zend Engine v3.4.0, Copyright (c) Zend Technologies
    with Zend OPcache v7.4.0, Copyright (c), by Zend Technologies


So, it seems that preload doesn't work if a class extends Exception...