Is the installation broken? I have only installed the 64 bit Windows version and the cross kit for 32bit
I'm not sure. I work with trunk (newest development) version.
There the system.ioutils.pp is added on 21-01-2023. I don't know if and when it was added to FPC stable.
But I can assure you, that's not the only problem you are going to encounter, translating that source.
After you remove all the Vcl. and System. from the uses clause, you will se some additional units are missing.
Like Vcl.WinXCtrls, Windows.Foundation, Windows.System.WindowsProgramming, Windows.System.Power, Windows.System.Threading, Windows.Devices.DeviceAndDriverInstallation, Windows.System.SystemServices, Windows.System.Shutdown, Windows.System.Recovery and Windows.UI.WindowsAndMessaging.
Just comment out the System.IOUtils and see where it ends up.