bug#68320: 30.0.50; filename completion with tramp fails on Windows

[Corwin Brust]

On Mon, Jan 8, 2024 at 6:35 AM Kazuhiro Ito <kzhr@d1.dion.ne.jp> wrote:
>
> 1. Start Emacs that is placed in D: drive.
> 2. Evaluate (require 'tramp) to load tramp.el.
> 3. Type C-x C-f c : / TAB TAB
>

I can reproduce this by starting Emacs placed in an H: drive and then
attempting to complete starting from C-x C-f c:/p <TAB> which should
offer me a folder called "projects" however the completion candidates
appear to be from my HOME directory (set by Environment Variable
before starting Emacs).