Windows has no base64 command; certutil is file-only, adds PEM markers
and cannot be piped. This is a real base64.exe matching GNU coreutils:
same flags (-d, -i, -w), stdin/stdout streaming, exit codes and error
messages, so existing muscle memory and scripts carry over.
Verified against coreutils 9.7 with a 153-case differential test. The
subtle behaviours are reproduced: bytes are emitted incrementally so a
stream that goes bad still writes its valid prefix, unpadded tails are
accepted only when canonically encoded, concatenated streams decode as
one, and -w0 suppresses the trailing newline.
Deliberate deviation: '\r' is skipped when decoding alongside '\n', as
CRLF base64 files are routine on Windows and GNU rejects them.
Zero dependencies, so the build works offline.
