opencv cannot be installed in pypy's virtual environment

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.

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``