There are lots of questions about encoding in general, but none that I have found are related to umlauts in filenames.
On Windows, LuaLaTeX cannot handle umlauts:
PS> lualatex ümlaut.tex
This is LuaTeX, Version 1.07.0 (TeX Live 2018/W32TeX)
restricted system commands enabled.
! String contains an invalid utf-8 sequence.
<*>
mlaut.tex
I suspect it's because the filesystem is storing the filename in UTF-16 and passes it this way to lualatex which then fails.
We have a rather involved workflow, of which LaTeX is just one part. Changing filenames would have wide reaching consequences. Is there some workaround that allows us to handle these edge cases with umlauts?