GNU Emacs 24.3, due out in about a month, will have a new
configuration option: --with-w32.  When built this way, Cygwin Emacs
uses native Win32 widgets instead of X11. The resulting "cygw32" Emacs
looks just like NT Emacs, but is a native Cygwin application with full
support for Cygwin paths, ptys, and so on.

The default is still to build Emacs for X11.

When we release Emacs 24.3 packages for Cygwin, would it be possible
to add a package for users who want to use cygw32 Emacs?