As USB drive is plugged on correctly, on Windows within Msys2/Mingw64 env.
$ mke2fs.exe -t ext4 '/dev/sdb'
mke2fs 1.46.6 (1-Feb-2023)
The file /Device/Harddisk1/Partition0 does not exist and no size was specified.
How's usage of mke2fs in "miniature" Linux ie. in Msys2/Mingw64 Windows
useful guide is invaluably thanked