Cannot change to directory ‘’: error from installing development version from source in Windows 8.1

Received the captioned error. The complete error message and the Makevars.win file are as follows:

> remotes::install_github("stan-dev/rstan", ref = "develop", subdir = "rstan/rstan", build_opts = "")
Downloading GitHub repo stan-dev/rstan@develop
/Rtools/bin/tar: stan-dev-rstan-7e3fff9/StanHeaders/inst/include/libsundials: Cannot create symlink to 'mathlib/lib/sundials_4.1.0/': No such file or directory
/Rtools/bin/tar: stan-dev-rstan-7e3fff9/StanHeaders/inst/include/src: Cannot create symlink to 'upstream/src/': No such file or directory
/Rtools/bin/tar: stan-dev-rstan-7e3fff9/StanHeaders/inst/include/stan: Cannot create symlink to 'mathlib/stan/': No such file or directory
/Rtools/bin/tar: Exiting with failure status due to previous errors
External tar failed with `--force-local`, trying without
/Rtools/bin/tar: stan-dev-rstan-7e3fff9/StanHeaders/inst/include/libsundials: Cannot create symlink to 'mathlib/lib/sundials_4.1.0/': No such file or directory
/Rtools/bin/tar: stan-dev-rstan-7e3fff9/StanHeaders/inst/include/src: Cannot create symlink to 'upstream/src/': No such file or directory
/Rtools/bin/tar: stan-dev-rstan-7e3fff9/StanHeaders/inst/include/stan: Cannot create symlink to 'mathlib/stan/': No such file or directory
/Rtools/bin/tar: Exiting with failure status due to previous errors
√  checking for file 'C:\Users\TlYim\AppData\Local\Temp\RtmpQ5aN8H\remotesa2014486033\stan-dev-rstan-7e3fff9\rstan\rstan/DESCRIPTION' (590ms)
-  preparing 'rstan': (3.7s)
√  checking DESCRIPTION meta-information ... 
-  cleaning src
-  installing the package to build vignettes (698ms)
√  creating vignettes (11m 54.7s)
-  cleaning src (374ms)
-  checking for LF line-endings in source and make files and shell scripts
-  checking for empty or unneeded directories (8.4s)
-  looking to see if a 'data/datalist' file should be added
-  building 'rstan_2.19.1.tar.gz'
   
    ERROR
   cannot change to directory ''
Error in (function (command = NULL, args = character(), error_on_status = TRUE,  : 
  System command error
In addition: Warning message:
In utils::untar(tarfile, ...) :
  ‘tar.exe -zxf "C:\Users\TlYim\AppData\Local\Temp\RtmpQ5aN8H\filea201629e3.tar.gz" -C "C:/Users/TlYim/AppData/Local/Temp/RtmpQ5aN8H/remotesa2014486033"’ returned error code 2

Makevars.win:

CXX14FLAGS=-O3 -march=native
CXX14 = g++ -m$(WIN) -std=c++1y
CXX11FLAGS=-O3 -march=native

opened an issue on github: https://github.com/stan-dev/rstan/issues/664