patch 8.2.4271: MS-Windows: cannot build with Ruby 3.1.0

Problem:    MS-Windows: cannot build with Ruby 3.1.0.
Solution:   Adjust the DLL name and include directory. (Ken Takata,
            closes #9666)
diff --git a/src/Make_cyg_ming.mak b/src/Make_cyg_ming.mak
index ab71b26..585539d 100644
--- a/src/Make_cyg_ming.mak
+++ b/src/Make_cyg_ming.mak
@@ -466,6 +466,8 @@
 RUBY_PLATFORM = i386-mingw32
   else ifneq ($(wildcard $(RUBY)/lib/ruby/$(RUBY_API_VER_LONG)/x64-mingw32),)
 RUBY_PLATFORM = x64-mingw32
+  else ifneq ($(wildcard $(RUBY)/lib/ruby/$(RUBY_API_VER_LONG)/x64-mingw-ucrt),)
+RUBY_PLATFORM = x64-mingw-ucrt
   else
 RUBY_PLATFORM = i386-mswin32
   endif
@@ -479,7 +481,9 @@
 # Base name of msvcrXX.dll which is used by ruby's dll.
 RUBY_MSVCRT_NAME = msvcrt
    endif
-   ifeq ($(ARCH),x86-64)
+   ifeq ($(RUBY_PLATFORM),x64-mingw-ucrt)
+RUBY_INSTALL_NAME = x64-ucrt-ruby$(RUBY_API_VER)
+   else ifeq ($(ARCH),x86-64)
 RUBY_INSTALL_NAME = x64-$(RUBY_MSVCRT_NAME)-ruby$(RUBY_API_VER)
    else
 RUBY_INSTALL_NAME = $(RUBY_MSVCRT_NAME)-ruby$(RUBY_API_VER)