deps: cherry-pick 721dc7d 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:
  Add ARM64 to MSBuild /Platform logic

  PR-URL: nodejs/node-gyp#1655
  Reviewed-By: Ben Noordhuis <info@bnoordhuis.nl>
  Reviewed-By: João Reis <reis@janeasystems.com>

Refs: nodejs/node-gyp@721dc7d
PR-URL: nodejs#28604