Microsoft support says --> Import photos and videos from an iPhone to PC

On a Windows PC, when you import photos and videos from your iPhone using the built-in Photos app or File Explorer, there is no automatic "Delete After Import" option like on a Mac. After importing, you'll need to manually delete the photos and videos from your iPhone if you want to free up storage.
If your Photos app does not recognize the file formats (HEIC or HEVC), ensure you’ve installed the necessary extensions HEIF Image Extensions, HEVC Video Extensions, and Raw Image Extension from the Microsoft Store.
When you import HEIF or HEVC media from an attached iPhone or iPad into Photos, Image Capture or a PC, the media may be converted to JPEG or H.264. If you don’t want it to be converted, go to Settings > Apps > Photos on your device, then scroll down and tap Keep Originals. Using HEIF or HEVC media on Apple devices - Apple Support (IN)