deps: cherry-pick 91744bf from node-gyp upstream

This change cherry-picks a small set of node-gyp v5.0.0 changes needed
to enable Node.js ARM64 Windows builds.

Original commit message:
  gyp: add support for Windows on Arm

  Cherry-pick of refack/GYP3#33, supersedes
  nodejs/node-gyp#1678 until GYP3 is merged.

  `npm test` passes

  Change-Id: I2b1e1e03e378b4812d34afa527087793864d1576

  PR-URL: nodejs/node-gyp#1739
  Reviewed-By: Refael Ackermann <[email protected]>
  Reviewed-By: João Reis <[email protected]>

Refs: nodejs/node-gyp@91744bf
PR-URL: #28604
Reviewed-By: Christian Clauss <[email protected]>
Reviewed-By: João Reis <[email protected]>

Author: jkunkee