[flang,test] Add -resource-dir option to msvc-dependent-lib-flags.f90 (#88894)

For aarch64-windows-msvc, clang_rt.builtins is placed in windows subdir
instead of triple subdir, and the name of clang_rt.builtins is
clang_rt.builtins-aarch64.lib.

So let's use `-resource-dir` option to fix test failure.

Please see talk for PR#87866.