Support setting file times of directories on MS-Windows.
src/w32.c (utime): Open the file with FILE_FLAG_BACKUP_SEMANTICS, so that time stamps of directories could also be changed. Don't request the too broad GENERIC_WRITE, only the more restrictive FILE_WRITE_ATTRIBUTES access rights. src/fileio.c (Fset_file_times): Special-case ignoring errors for directories only on MSDOS, not on MS-Windows.
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