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_mvc.mak b/src/Make_mvc.mak
index 2725e74..00fe774 100644
--- a/src/Make_mvc.mak
+++ b/src/Make_mvc.mak
@@ -1186,7 +1186,11 @@
 !   if "$(CPU)" == "i386"
 RUBY_INSTALL_NAME = $(RUBY_MSVCRT_NAME)-ruby$(RUBY_API_VER)
 !   else # CPU
+!    if EXIST($(RUBY)/lib/ruby/$(RUBY_API_VER_LONG)/x64-mingw-ucrt)
+RUBY_INSTALL_NAME = x64-ucrt-ruby$(RUBY_API_VER)
+!    else
 RUBY_INSTALL_NAME = x64-$(RUBY_MSVCRT_NAME)-ruby$(RUBY_API_VER)
+!    endif
 !   endif # CPU
 !  endif # RUBY_INSTALL_NAME