Lib\sysconfig.py uses '{installed_base}/Include'
as the include directory on Windows, 

Lib\distutils\sysconfig.py uses 
elif os.name == "nt":
        return os.path.join(prefix, "include")

which is normally harmless because windows file systems
are case-preserving, but case-ignoring, but it leads to
a warning from pyinstaller:
https://github.com/pyinstaller/pyinstaller/issues/783

The directory referred to has a lowercase i (on my machine).

In my opinion both modules should use the spelling
that the installer uses when creating the directories.