Omit t/perl/ithreads3.t from the distribution tarball. This test always skips for me on Windows since it requires the worker MPM rather than the winnt MPM, but others who can test it have reported it broken or out-dated: See: http://www.gossamer-threads.com/lists/modperl/dev/106651
perl/modperl/trunk/lib/ModPerl/Manifest.pm