Revert d231b8f95b35d8a344cec4f62d7bbdf360a70e1c and add debug print

lib/fileutils.rb

@@ -1287,11 +1287,7 @@ module FileUtils
 
     def entries
       opts = {}
-      if fu_windows? && ::Encoding.compatible?(::Encoding::UTF_8, path.encoding)
-        opts[:encoding] = ::Encoding::UTF_8
-      else
-        opts[:encoding] = path.encoding
-      end
+      opts[:encoding] = fu_windows? ? ::Encoding::UTF_8 : path.encoding
 
       files = if Dir.respond_to?(:children)
         Dir.children(path, **opts)

test/fileutils/test_fileutils.rb

@@ -770,7 +770,10 @@ class TestFileUtils < Test::Unit::TestCase
     File.write("#{dir}/#{c}.txt", "test_remove_entry_multibyte_path")
 
     remove_entry dir
-    assert_file_not_exist dir
+    assert_no_file_exist dir
+  rescue MiniTest::Assertion
+    STDERR.puts Dir.glob("#{dir}/**").inspect
+    raise
   end
 
   def test_remove_entry_secure