test: mark test-fs-watch-non-recursive flaky on Windows

Refs: #40728

PR-URL: #40916
Reviewed-By: Gerhard Stöbich <deb2001-github@yahoo.de>
Reviewed-By: Michaël Zasso <targos@protonmail.com>

Author: lpinca

test/pummel/pummel.status

@@ -7,6 +7,8 @@ prefix pummel
 [true] # This section applies to all platforms
 
 [$system==win32]
+# https://github.com/nodejs/node/issues/40728
+test-fs-watch-non-recursive: PASS,FLAKY
 
 [$system==linux]
 # https://github.com/nodejs/node/issues/38226