Hello,
I tested pairing my iPhone, running iOS 27.0.1, with a PC running the latest Windows 26H2 (OS Build 26300.9457) using the Phone Link app (version 1.26072.257.0). I was able to pair the devices successfully.
So, if you are having issues pairing,
1
The first step is to remove your device from the Bluetooth & Devices section on Windows.
Go to Start > Settings > Bluetooth & Devices.
Remove your iPhone from the list.
2
Go to your iPhone Settings > Bluetooth > your computer's name > Remove this Device.
3
Make sure both devices are paired with the same Wi-Fi network.
4
Reinstall the 'Link to Windows' app on your iPhone.
5
On your Windows PC, search for Phone Link, right-click the results, and select App Settings.
Scroll down and select 'Reset'.
Once done, scan the QR code using the 'Link to Windows' app on your iPhone. (Do not use the default QR code scanner on your iPhone.
Follow the prompts to complete the setup.
Let me know if you still need more help.