net: support TCP handle transfer on Windows

[mcollina]

Adds Windows support for transferring TCP handles across worker threads.

Fixes: #64456

[nodejs-github-bot]

Review requested:

• @nodejs/net

[codecov]

Codecov Report

❌ Patch coverage is 60.00000% with 4 lines in your changes missing coverage. Please review.
✅ Project coverage is 90.24%. Comparing base (dca0fd1) to head (060c604).
⚠️ Report is 4 commits behind head on main.

Files with missing lines	Patch %	Lines
src/tcp_wrap.cc	50.00%	1 Missing and 3 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #64460      +/-   ##
==========================================
- Coverage   90.24%   90.24%   -0.01%     
==========================================
  Files         741      741              
  Lines      241603   241596       -7     
  Branches    45523    45530       +7     
==========================================
- Hits       218038   218022      -16     
+ Misses      15109    15100       -9     
- Partials     8456     8474      +18     

Files with missing lines	Coverage Δ
lib/internal/errors.js	97.71% <ø> (-0.01%)	⬇️
lib/net.js	94.54% <ø> (+0.19%)	⬆️
src/tcp_wrap.h	57.14% <100.00%> (+3.29%)	⬆️
src/tcp_wrap.cc	68.85% <50.00%> (ø)

... and 31 files with indirect coverage changes

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