vfs: include winioctl.h for the punch_hole FSCTL codes

FILE_ZERO_DATA_INFORMATION, FSCTL_SET_SPARSE and FSCTL_SET_ZERO_DATA
are declared in winioctl.h, not windows.h, so the Windows arm of
retro_vfs_file_punch_hole_impl did not compile: eleven errors on MSVC
2022 ARM64 Debug, and the same under MinGW.

This is the second defect from the filestream_punch_hole commit, after
the UWP parity one fixed in f0023de. Both were reachable in seconds
with tools already present -- x86_64-w64-mingw32-gcc, and the
libretro-common Makefile.test that builds three Windows
configurations -- and I compiled only for Linux before sending the
original patch.

Verified: vfs_implementation.c compiles clean under gcc,
x86_64-w64-mingw32-gcc, and mingw with -DLEGACY_WIN32;
vfs_backend_parity.py reports 23 symbols with both backends agreeing;
libretro-common/Makefile.test passes including the Windows A/W matrix.

libretro-common/vfs/vfs_implementation.c

@@ -44,6 +44,9 @@
 #    include <fcntl.h>
 #    include <direct.h>
 #    include <windows.h>
+/* FILE_ZERO_DATA_INFORMATION and the FSCTL_* codes used by
+ * retro_vfs_file_punch_hole_impl are declared here, not in windows.h. */
+#    include <winioctl.h>
 #  endif
 #    include <io.h>
 #else