Mentioned by @stickies-v. The CMake configure currently outputs that MSVC builds are using ccache, i.e (https://github.com/bitcoin/bitcoin/actions/runs/13063954360/job/36452895056#step:8:2374):
0Treat compiler warnings as errors ..... ON
1Use ccache for compiling .............. ON
However that’s a bug, as MSVC is currently excluded entirely from using ccache: https://github.com/bitcoin/bitcoin/blob/8fa10edcd1706a1f0dc9d8c3adbc8efa3c7755bf/cmake/ccache.cmake#L4-L6