`opcache.restrict_api` may not correctly apply through web server

Description

I observe an issue when correct opcache.restrict_api setting isn't correctly applied when run through an Apache (2.4.52) web server.

The following code:

<?php

var_dump(
	php_sapi_name(),
	ini_get( 'opcache.restrict_api' ),
	__FILE__,
	strpos( __FILE__, ini_get( 'opcache.restrict_api' ) )
);
opcache_get_status();

Non-matching path, CLI (correct, warning)

string(3) "cli"
string(10) "C:\serverr"
string(47) "C:\server\www\dev\opcache-restrict-api-test.php"
bool(false)

Warning: Zend OPcache API is restricted by "restrict_api" configuration directive in C:\server\www\dev\opcache-restrict-api-test.php on line 9

Non-matching path, web server (correct, warning)

string(14) "apache2handler" string(10) "C:\serverr" string(47) "C:\server\www\dev\opcache-restrict-api-test.php" bool(false)
Warning: Zend OPcache API is restricted by "restrict_api" configuration directive in C:\server\www\dev\opcache-restrict-api-test.php on line 9

Matching path, CLI (correct, no warning)

string(3) "cli"
string(9) "C:\server"
string(47) "C:\server\www\dev\opcache-restrict-api-test.php"
int(0)

Matching path, web server (INCORRECT, warning)

string(14) "apache2handler" string(9) "C:\server" string(47) "C:\server\www\dev\opcache-restrict-api-test.php" int(0)
Warning: Zend OPcache API is restricted by "restrict_api" configuration directive in C:\server\www\dev\opcache-restrict-api-test.php on line 9

PHP Version

8.1.2

Operating System

Windows 10

Start with the supplied PHP 8.1.2 reproduction using opcache.restrict_api and opcache_get_status under CLI and Apache on Windows 10. Compare the matching-path results and determine whether the discrepancy is documented or requires an upstream PHP investigation; done means the observed behavior and the appropriate documentation or issue outcome are clearly established.