Running rstan with latest R (3.6.0) fails with Error in compileCode

More information:

> Sys.getenv("R_MAKEVARS_USER")
[1] ""
> 

I suspect that means R is not picking up my Makevars.win. It’s sitting in a directory .R in a directory which has a UNC with “Home$” as the Resource entry (as in \ComputerName\SharedFolder\Resource). Emacs thinks Home (~/) is c:/Users/myname/AppData/Roaming. Could that be important?

Also,

pkgbuild::has_build_tools(debug = TRUE)
Scanning R CMD config CC...
cc_path: c:/Rtools/mingw_64/bin/gcc 
install_path: c:/Rtools 
VERSION.txt
Rtools version 3.4.0.1964 
Found compatible gcc from R CMD config CC
[1] TRUE
>

Does that make it sound like Rtools 3.4.0 is perfectly fine?

I did find Failing to install rstan 2.18 on Win10 x64, which offers some advice that worked for some but seems to contradict https://cran.r-project.org/doc/manuals/R-admin.html#The-Windows-toolset as to what Rtools info you put in Windows Path.