I build opencv with openvino on windows and it works
git clone -b 2022.3.0 https://github.com/openvinotoolkit/openvino.git
https://github.com/openvinotoolkit/openvino/blob/master/docs/dev/build.md
git submodule update --init --recursive
cd ../build
mkdir openvino
cmake -G "Visual Studio 17 2022" -DCMAKE_BUILD_TYPE=Release -DENABLE_OPENCV=ON -DENABLE_INTEL_GPU=OFF -DOpenCV_DIR=/c/install/opencv -DCMAKE_INSTALL_PREFIX=/c/install/openvino /c/lib/openvino
cmake --build . --config debug
cmake --build . --config release
cmake --install . --config debug
cmake --install . --config release