opencv cannot be installed in pypy's virtual environment

It is an error to execute the following command.
I don't know the cause of the error.
Please tell me the investigation method to solve it.

pypy3 -m pip install opencv-python==4.4.0.46

pip==21.1.3 setuptools==57.0.0 wheel==0.36.2
Visual studio community 2017
Python version: pypy3.7-v7.3.5-win64
OS:Windows 10

Collecting opencv-python==4.4.0.46
  Using cached opencv-python-4.4.0.46.tar.gz (88.9 MB)
  Installing build dependencies ... done
  Getting requirements to build wheel ... done
    Preparing wheel metadata ... done
Requirement already satisfied: numpy>=1.14.5 in d:\pypy3.7-v7.3.5-win64\site-packa
ges (from opencv-python==4.4.0.46) (1.19.4)
Building wheels for collected packages: opencv-python
  Building wheel for opencv-python (PEP 517) ... error
      wheel_directory, config_settings)
    File "C:\Users\AWV250~1\AppData\Local\Temp\pip-build-env-ofs2iuv5\overlay\site
-packages\setuptools\build_meta.py", line 207, in _build_with_temp_dir
      self.run_setup()
    File "C:\Users\AWV250~1\AppData\Local\Temp\pip-build-env-ofs2iuv5\overlay\site
-packages\setuptools\build_meta.py", line 259, in run_setup
      self).run_setup(setup_script=setup_script)
    File "C:\Users\AWV250~1\AppData\Local\Temp\pip-build-env-ofs2iuv5\overlay\site
-packages\setuptools\build_meta.py", line 150, in run_setup
      exec(compile(code, __file__, 'exec'), locals())
    File "setup.py", line 452, in <module>
      main()
    File "setup.py", line 252, in main
      cmake_source_dir=cmake_source_dir,
    File "C:\Users\AWV250~1\AppData\Local\Temp\pip-build-env-ofs2iuv5\overlay\site
-packages\skbuild\setuptools_wrap.py", line 625, in setup
      cmake_source_dir, skbuild_kw['cmake_install_dir'])
    File "setup.py", line 365, in _classify_installed_files_override
      raise Exception("Not found: '%s'" % relpath_re)
  Exception: Not found: 'python/cv2[^/]*\.pypy37\-pp73\-win_amd64\.pyd'
  ----------------------------------------
  ERROR: Failed building wheel for opencv-python
Failed to build opencv-python
ERROR: Could not build wheels for opencv-python which use PEP 517 and cannot be in
stalled directly``

Start by reproducing pypy3 -m pip install opencv-python==4.4.0.46 in the reported PyPy 3.7 Windows environment and inspect setup.py, especially _classify_installed_files_override near line 365. Compare the generated build artifacts with the expected PyPy .pyd filename and determine whether installation can complete or the limitation should be documented.