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: https://github.com/nodejs/node-gyp/pull/1655


Reviewed-By: Ben Noordhuis <info@bnoordhuis.nl>
Reviewed-By: João Reis <reis@janeasystems.com>

Refs: https://github.com/nodejs/node-gyp/commit/721dc7d3148ab71ee283d9cb15df84d9b87b7efc
PR-URL: https://github.com/nodejs/node/pull/28604


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