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 https://github.com/refack/GYP/pull/33, supersedes
  https://github.com/nodejs/node-gyp/pull/1678 until GYP3 is merged.

  `npm test` passes

  Change-Id: I2b1e1e03e378b4812d34afa527087793864d1576

  PR-URL: https://github.com/nodejs/node-gyp/pull/1739


Reviewed-By: Refael Ackermann <refack@gmail.com>
Reviewed-By: João Reis <reis@janeasystems.com>

Refs: https://github.com/nodejs/node-gyp/commit/91744bfecc67fda7db58e2a1c7aa72f196d6da4f
PR-URL: https://github.com/nodejs/node/pull/28604


Reviewed-By: Christian Clauss <cclauss@me.com>
Reviewed-By: João Reis <reis@janeasystems.com>